Detailed Single Year Tables
Description of Proposed Provision:
F12: Beginning in 2029, make all distributions to all pass-through business owners up to the earnings cap subject to the SECA tax, provided those owners meet the material participation standard.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.85 | -2.77 | 131 | 0.00 | 0.00 | 0.00 | ||
| 2028 | 15.70 | 13.01 | -2.69 | 111 | 0.00 | 0.00 | 0.00 | ||
| 2029 | 15.74 | 13.26 | -2.48 | 92 | 0.00 | 0.20 | 0.20 | ||
| 2030 | 15.74 | 13.27 | -2.47 | 75 | -0.00 | 0.20 | 0.20 | ||
| 2031 | 15.72 | 13.28 | -2.44 | 59 | 0.00 | 0.20 | 0.20 | ||
| 2032 | 15.72 | 13.29 | -2.43 | 44 | 0.00 | 0.20 | 0.20 | ||
| 2033 | 15.72 | 13.33 | -2.39 | 28 | 0.00 | 0.20 | 0.19 | ||
| 2034 | 15.74 | 13.33 | -2.41 | 13 | 0.00 | 0.20 | 0.19 | ||
| 2035 | 15.77 | 13.36 | -2.41 | — | 0.00 | 0.19 | 0.19 | ||
| 2036 | 15.86 | 13.37 | -2.49 | — | 0.00 | 0.20 | 0.19 | ||
| 2037 | 15.96 | 13.38 | -2.58 | — | 0.00 | 0.20 | 0.19 | ||
| 2038 | 16.05 | 13.38 | -2.67 | — | 0.00 | 0.20 | 0.19 | ||
| 2039 | 16.13 | 13.39 | -2.74 | — | 0.00 | 0.20 | 0.19 | ||
| 2040 | 16.21 | 13.39 | -2.81 | — | 0.01 | 0.20 | 0.19 | ||
| 2041 | 16.28 | 13.40 | -2.88 | — | 0.01 | 0.20 | 0.19 | ||
| 2042 | 16.35 | 13.41 | -2.94 | — | 0.01 | 0.20 | 0.19 | ||
| 2043 | 16.42 | 13.41 | -3.01 | — | 0.01 | 0.20 | 0.19 | ||
| 2044 | 16.50 | 13.42 | -3.09 | — | 0.01 | 0.20 | 0.19 | ||
| 2045 | 16.59 | 13.42 | -3.17 | — | 0.01 | 0.20 | 0.19 | ||
| 2046 | 16.65 | 13.43 | -3.22 | — | 0.01 | 0.20 | 0.18 | ||
| 2047 | 16.72 | 13.43 | -3.29 | — | 0.02 | 0.20 | 0.18 | ||
| 2048 | 16.79 | 13.44 | -3.35 | — | 0.02 | 0.20 | 0.18 | ||
| 2049 | 16.87 | 13.44 | -3.42 | — | 0.02 | 0.20 | 0.18 | ||
| 2050 | 16.95 | 13.45 | -3.50 | — | 0.02 | 0.20 | 0.18 | ||
| 2051 | 17.04 | 13.45 | -3.59 | — | 0.02 | 0.20 | 0.18 | ||
| 2052 | 17.15 | 13.46 | -3.69 | — | 0.02 | 0.20 | 0.18 | ||
| 2053 | 17.26 | 13.47 | -3.80 | — | 0.03 | 0.20 | 0.17 | ||
| 2054 | 17.38 | 13.48 | -3.91 | — | 0.03 | 0.20 | 0.17 | ||
| 2055 | 17.51 | 13.48 | -4.02 | — | 0.03 | 0.20 | 0.17 | ||
| 2056 | 17.64 | 13.49 | -4.15 | — | 0.03 | 0.20 | 0.17 | ||
| 2057 | 17.78 | 13.50 | -4.28 | — | 0.04 | 0.20 | 0.17 | ||
| 2058 | 17.92 | 13.51 | -4.41 | — | 0.04 | 0.20 | 0.17 | ||
| 2059 | 18.05 | 13.52 | -4.53 | — | 0.04 | 0.20 | 0.16 | ||
| 2060 | 18.19 | 13.53 | -4.66 | — | 0.04 | 0.20 | 0.16 | ||
| 2061 | 18.32 | 13.54 | -4.78 | — | 0.04 | 0.20 | 0.16 | ||
| 2062 | 18.44 | 13.54 | -4.90 | — | 0.05 | 0.20 | 0.16 | ||
| 2063 | 18.56 | 13.55 | -5.01 | — | 0.05 | 0.21 | 0.16 | ||
| 2064 | 18.68 | 13.56 | -5.12 | — | 0.05 | 0.21 | 0.15 | ||
| 2065 | 18.80 | 13.57 | -5.23 | — | 0.05 | 0.21 | 0.15 | ||
| 2066 | 18.91 | 13.58 | -5.34 | — | 0.06 | 0.21 | 0.15 | ||
| 2067 | 19.03 | 13.58 | -5.45 | — | 0.06 | 0.21 | 0.15 | ||
| 2068 | 19.15 | 13.59 | -5.56 | — | 0.06 | 0.21 | 0.15 | ||
| 2069 | 19.27 | 13.60 | -5.67 | — | 0.06 | 0.21 | 0.14 | ||
| 2070 | 19.39 | 13.61 | -5.78 | — | 0.07 | 0.21 | 0.14 | ||
| 2071 | 19.51 | 13.61 | -5.90 | — | 0.07 | 0.21 | 0.14 | ||
| 2072 | 19.63 | 13.62 | -6.01 | — | 0.07 | 0.21 | 0.14 | ||
| 2073 | 19.75 | 13.63 | -6.12 | — | 0.07 | 0.21 | 0.14 | ||
| 2074 | 19.87 | 13.64 | -6.23 | — | 0.08 | 0.21 | 0.13 | ||
| 2075 | 19.98 | 13.65 | -6.33 | — | 0.08 | 0.21 | 0.13 | ||
| 2076 | 20.08 | 13.65 | -6.42 | — | 0.08 | 0.21 | 0.13 | ||
| 2077 | 20.17 | 13.66 | -6.51 | — | 0.08 | 0.21 | 0.13 | ||
| 2078 | 20.25 | 13.66 | -6.58 | — | 0.08 | 0.21 | 0.13 | ||
| 2079 | 20.32 | 13.67 | -6.65 | — | 0.08 | 0.21 | 0.13 | ||
| 2080 | 20.37 | 13.67 | -6.70 | — | 0.09 | 0.21 | 0.13 | ||
| 2081 | 20.43 | 13.68 | -6.75 | — | 0.09 | 0.21 | 0.13 | ||
| 2082 | 20.47 | 13.68 | -6.79 | — | 0.09 | 0.21 | 0.12 | ||
| 2083 | 20.51 | 13.68 | -6.82 | — | 0.09 | 0.21 | 0.12 | ||
| 2084 | 20.53 | 13.69 | -6.84 | — | 0.09 | 0.21 | 0.12 | ||
| 2085 | 20.54 | 13.69 | -6.85 | — | 0.09 | 0.21 | 0.12 | ||
| 2086 | 20.54 | 13.69 | -6.85 | — | 0.09 | 0.21 | 0.12 | ||
| 2087 | 20.53 | 13.69 | -6.84 | — | 0.09 | 0.21 | 0.12 | ||
| 2088 | 20.51 | 13.69 | -6.82 | — | 0.09 | 0.21 | 0.12 | ||
| 2089 | 20.48 | 13.69 | -6.79 | — | 0.09 | 0.21 | 0.12 | ||
| 2090 | 20.44 | 13.68 | -6.76 | — | 0.09 | 0.21 | 0.12 | ||
| 2091 | 20.40 | 13.68 | -6.72 | — | 0.09 | 0.21 | 0.12 | ||
| 2092 | 20.36 | 13.68 | -6.68 | — | 0.09 | 0.21 | 0.12 | ||
| 2093 | 20.32 | 13.68 | -6.64 | — | 0.09 | 0.21 | 0.12 | ||
| 2094 | 20.28 | 13.68 | -6.60 | — | 0.09 | 0.22 | 0.12 | ||
| 2095 | 20.24 | 13.67 | -6.57 | — | 0.09 | 0.22 | 0.12 | ||
| 2096 | 20.21 | 13.67 | -6.54 | — | 0.09 | 0.22 | 0.12 | ||
| 2097 | 20.18 | 13.67 | -6.51 | — | 0.09 | 0.22 | 0.12 | ||
| 2098 | 20.15 | 13.67 | -6.48 | — | 0.09 | 0.22 | 0.12 | ||
| 2099 | 20.13 | 13.67 | -6.46 | — | 0.09 | 0.22 | 0.12 | ||
| 2100 | 20.12 | 13.67 | -6.45 | — | 0.09 | 0.22 | 0.12 | ||
| 2101 | 20.11 | 13.67 | -6.44 | — | 0.09 | 0.22 | 0.12 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 18.14% | 13.87% | -4.27% | 2034 | 0.04% | 0.19% | 0.15% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.