Detailed Single Year Tables
Description of Proposed Provision:
F10: Expand the tax on net investment income (NII) as defined in the Affordable Care Act (ACA) to cover earnings from active S corporation holders and active limited partners. Apply a 12.4-percent tax on this expanded definition of NII, payable to the OASI and DI Trust Funds with specified thresholds, effective for 2026 and later. The unindexed thresholds for this provision are $400,000 for a single filer and $500,000 for a married couple filing jointly. The NII tax would apply to the lesser of NII and the excess of modified adjusted income (MAGI) above the unindexed thresholds.
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 |
|||
| 2025 | 15.15 | 12.80 | -2.35 | 169 | 0.00 | 0.00 | 0.00 | ||
| 2026 | 15.29 | 14.48 | -0.80 | 149 | 0.00 | 1.45 | 1.45 | ||
| 2027 | 15.48 | 14.56 | -0.92 | 140 | -0.00 | 1.47 | 1.48 | ||
| 2028 | 15.59 | 14.59 | -0.99 | 131 | -0.00 | 1.48 | 1.48 | ||
| 2029 | 15.69 | 14.62 | -1.07 | 122 | -0.00 | 1.48 | 1.49 | ||
| 2030 | 15.80 | 14.65 | -1.15 | 113 | 0.00 | 1.49 | 1.49 | ||
| 2031 | 15.91 | 14.68 | -1.24 | 104 | 0.00 | 1.49 | 1.49 | ||
| 2032 | 16.01 | 14.71 | -1.30 | 95 | 0.01 | 1.50 | 1.50 | ||
| 2033 | 15.95 | 14.76 | -1.19 | 87 | -0.12 | 1.51 | 1.64 | ||
| 2034 | 16.13 | 14.79 | -1.34 | 79 | -0.01 | 1.53 | 1.54 | ||
| 2035 | 16.22 | 14.82 | -1.41 | 71 | -0.01 | 1.54 | 1.55 | ||
| 2036 | 16.32 | 14.84 | -1.48 | 62 | -0.00 | 1.55 | 1.56 | ||
| 2037 | 16.41 | 14.86 | -1.55 | 53 | -0.00 | 1.57 | 1.57 | ||
| 2038 | 16.48 | 14.88 | -1.60 | 44 | -0.00 | 1.58 | 1.58 | ||
| 2039 | 16.55 | 14.91 | -1.64 | 35 | -0.00 | 1.60 | 1.60 | ||
| 2040 | 16.60 | 14.93 | -1.67 | 25 | -0.00 | 1.61 | 1.61 | ||
| 2041 | 16.64 | 14.95 | -1.70 | 15 | -0.00 | 1.63 | 1.63 | ||
| 2042 | 16.67 | 14.96 | -1.71 | 5 | -0.00 | 1.64 | 1.64 | ||
| 2043 | 16.71 | 14.98 | -1.72 | — | -0.00 | 1.65 | 1.66 | ||
| 2044 | 16.74 | 15.00 | -1.74 | — | -0.00 | 1.67 | 1.67 | ||
| 2045 | 16.77 | 15.02 | -1.75 | — | -0.00 | 1.69 | 1.69 | ||
| 2046 | 16.80 | 15.04 | -1.76 | — | -0.00 | 1.70 | 1.71 | ||
| 2047 | 16.83 | 15.06 | -1.77 | — | -0.00 | 1.72 | 1.72 | ||
| 2048 | 16.87 | 15.08 | -1.79 | — | -0.00 | 1.74 | 1.74 | ||
| 2049 | 16.92 | 15.10 | -1.82 | — | -0.00 | 1.75 | 1.76 | ||
| 2050 | 16.97 | 15.13 | -1.84 | — | -0.00 | 1.77 | 1.77 | ||
| 2051 | 17.02 | 15.15 | -1.87 | — | -0.00 | 1.78 | 1.79 | ||
| 2052 | 17.08 | 15.17 | -1.91 | — | -0.00 | 1.80 | 1.80 | ||
| 2053 | 17.14 | 15.19 | -1.95 | — | -0.00 | 1.82 | 1.82 | ||
| 2054 | 17.21 | 15.21 | -2.01 | — | -0.00 | 1.83 | 1.83 | ||
| 2055 | 17.30 | 15.23 | -2.07 | — | -0.00 | 1.84 | 1.85 | ||
| 2056 | 17.38 | 15.25 | -2.13 | — | -0.00 | 1.86 | 1.86 | ||
| 2057 | 17.47 | 15.27 | -2.20 | — | -0.00 | 1.87 | 1.87 | ||
| 2058 | 17.57 | 15.29 | -2.28 | — | -0.00 | 1.88 | 1.89 | ||
| 2059 | 17.66 | 15.31 | -2.34 | — | -0.00 | 1.90 | 1.90 | ||
| 2060 | 17.74 | 15.33 | -2.41 | — | -0.00 | 1.91 | 1.91 | ||
| 2061 | 17.82 | 15.35 | -2.46 | — | -0.00 | 1.92 | 1.93 | ||
| 2062 | 17.89 | 15.37 | -2.52 | — | -0.00 | 1.94 | 1.94 | ||
| 2063 | 17.96 | 15.39 | -2.57 | — | -0.00 | 1.95 | 1.95 | ||
| 2064 | 18.03 | 15.40 | -2.62 | — | -0.00 | 1.96 | 1.96 | ||
| 2065 | 18.10 | 15.42 | -2.68 | — | -0.00 | 1.97 | 1.97 | ||
| 2066 | 18.16 | 15.44 | -2.73 | — | -0.00 | 1.98 | 1.98 | ||
| 2067 | 18.23 | 15.45 | -2.78 | — | -0.00 | 1.99 | 1.99 | ||
| 2068 | 18.30 | 15.47 | -2.83 | — | -0.00 | 2.00 | 2.00 | ||
| 2069 | 18.38 | 15.49 | -2.89 | — | -0.00 | 2.01 | 2.01 | ||
| 2070 | 18.45 | 15.50 | -2.95 | — | -0.00 | 2.02 | 2.02 | ||
| 2071 | 18.53 | 15.52 | -3.01 | — | -0.00 | 2.03 | 2.03 | ||
| 2072 | 18.60 | 15.54 | -3.06 | — | -0.00 | 2.04 | 2.04 | ||
| 2073 | 18.67 | 15.55 | -3.12 | — | -0.00 | 2.05 | 2.05 | ||
| 2074 | 18.74 | 15.57 | -3.17 | — | -0.00 | 2.06 | 2.06 | ||
| 2075 | 18.80 | 15.58 | -3.22 | — | -0.00 | 2.07 | 2.07 | ||
| 2076 | 18.85 | 15.59 | -3.25 | — | -0.00 | 2.08 | 2.08 | ||
| 2077 | 18.89 | 15.61 | -3.28 | — | -0.00 | 2.08 | 2.09 | ||
| 2078 | 18.92 | 15.62 | -3.31 | — | -0.00 | 2.09 | 2.10 | ||
| 2079 | 18.94 | 15.63 | -3.31 | — | -0.00 | 2.10 | 2.11 | ||
| 2080 | 18.95 | 15.64 | -3.32 | — | -0.00 | 2.11 | 2.11 | ||
| 2081 | 18.95 | 15.65 | -3.31 | — | -0.00 | 2.12 | 2.12 | ||
| 2082 | 18.95 | 15.65 | -3.29 | — | -0.00 | 2.12 | 2.13 | ||
| 2083 | 18.93 | 15.66 | -3.27 | — | -0.00 | 2.13 | 2.13 | ||
| 2084 | 18.90 | 15.67 | -3.24 | — | -0.00 | 2.14 | 2.14 | ||
| 2085 | 18.87 | 15.67 | -3.20 | — | -0.00 | 2.14 | 2.15 | ||
| 2086 | 18.82 | 15.67 | -3.14 | — | -0.00 | 2.15 | 2.15 | ||
| 2087 | 18.76 | 15.68 | -3.08 | — | -0.00 | 2.16 | 2.16 | ||
| 2088 | 18.70 | 15.68 | -3.02 | — | -0.00 | 2.16 | 2.17 | ||
| 2089 | 18.64 | 15.68 | -2.96 | — | -0.00 | 2.17 | 2.17 | ||
| 2090 | 18.57 | 15.68 | -2.89 | — | -0.00 | 2.17 | 2.18 | ||
| 2091 | 18.51 | 15.69 | -2.83 | — | -0.00 | 2.18 | 2.18 | ||
| 2092 | 18.46 | 15.69 | -2.77 | — | -0.00 | 2.19 | 2.19 | ||
| 2093 | 18.42 | 15.69 | -2.73 | — | -0.00 | 2.19 | 2.19 | ||
| 2094 | 18.38 | 15.69 | -2.69 | — | -0.00 | 2.20 | 2.20 | ||
| 2095 | 18.36 | 15.70 | -2.66 | — | -0.00 | 2.20 | 2.21 | ||
| 2096 | 18.34 | 15.70 | -2.64 | — | -0.00 | 2.21 | 2.21 | ||
| 2097 | 18.33 | 15.71 | -2.62 | — | -0.00 | 2.21 | 2.22 | ||
| 2098 | 18.33 | 15.71 | -2.61 | — | -0.00 | 2.22 | 2.22 | ||
| 2099 | 18.33 | 15.72 | -2.62 | — | -0.00 | 2.22 | 2.23 | ||
| 2100 | 18.35 | 15.72 | -2.63 | — | -0.00 | 2.23 | 2.23 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2025-2099 | 17.61% | 15.61% | -2.00% | 2042 | -0.01% | 1.82% | 1.83% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2025 Trustees Report.