Description of Proposed Provision:
F6: Apply a 6.2 percent tax on investment income as defined in the Affordable Care Act (ACA), with unindexed thresholds as in the ACA ($200,000 for single filer, $250,000 for married filing jointly), starting in 2020. Proceeds go to the OASDI Trust Fund.

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
201813.8112.64-1.17
288
0.000.000.00
201913.9512.87-1.08
272
0.000.000.00
202014.1213.64-0.49
256
0.000.750.75
202114.2713.67-0.60
245
-0.000.750.75
202214.4413.71-0.73
233
-0.000.760.76
202314.6213.73-0.89
220
-0.000.770.77
202414.8013.77-1.04
208
-0.000.770.77
202514.9813.79-1.19
195
-0.000.780.78
202615.1613.92-1.24
182
-0.000.790.79
202715.3613.95-1.42
170
-0.000.790.79
202815.5813.97-1.61
157
-0.000.800.80
202915.7914.00-1.79
145
-0.000.810.81
203015.9814.02-1.96
132
-0.000.820.82
203116.1614.04-2.12
119
-0.000.830.83
203216.3214.06-2.25
106
-0.000.840.84
203316.4514.08-2.37
93
-0.000.840.84
203416.5614.10-2.47
80
-0.000.850.85
203516.6514.11-2.54
66
-0.000.860.86
203616.7214.13-2.59
51
-0.000.870.87
203716.7814.14-2.64
37
-0.000.880.88
203816.8214.16-2.66
21
-0.000.890.89
203916.8314.17-2.66
6
-0.000.900.90
204016.8314.18-2.65
----
-0.000.900.91
204116.8114.19-2.62
----
-0.000.910.91
204216.7714.19-2.58
----
-0.000.920.92
204316.7314.20-2.53
----
-0.000.930.93
204416.6914.21-2.49
----
-0.000.940.94
204516.6614.21-2.45
----
-0.000.940.95
204616.6314.22-2.41
----
-0.000.950.95
204716.6014.23-2.37
----
-0.000.960.96
204816.5714.23-2.34
----
-0.000.970.97
204916.5514.24-2.31
----
-0.000.970.98
205016.5414.25-2.29
----
-0.000.980.98
205116.5314.26-2.28
----
-0.000.990.99
205216.5314.26-2.27
----
-0.000.990.99
205316.5414.27-2.27
----
-0.001.001.00
205416.5614.28-2.28
----
-0.001.001.01
205516.5914.29-2.30
----
-0.001.011.01
205616.6214.29-2.33
----
-0.001.021.02
205716.6614.30-2.36
----
-0.001.021.02
205816.7114.31-2.40
----
-0.001.031.03
205916.7614.32-2.44
----
-0.001.031.03
206016.8114.33-2.48
----
-0.001.041.04
206116.8614.34-2.52
----
-0.001.041.04
206216.9114.35-2.56
----
-0.001.051.05
206316.9614.36-2.60
----
-0.001.051.05
206417.0114.37-2.65
----
-0.001.061.06
206517.0714.38-2.69
----
-0.001.061.06
206617.1214.38-2.74
----
-0.001.071.07
206717.1814.39-2.79
----
-0.001.071.07
206817.2414.40-2.84
----
-0.001.071.08
206917.3014.41-2.89
----
-0.001.081.08
207017.3614.42-2.95
----
-0.001.081.08
207117.4214.43-2.99
----
-0.001.091.09
207217.4714.43-3.04
----
-0.001.091.09
207317.5114.44-3.07
----
-0.001.091.09
207417.5514.45-3.11
----
-0.001.101.10
207517.5914.45-3.13
----
-0.001.101.10
207617.6114.46-3.15
----
-0.001.101.11
207717.6214.46-3.16
----
-0.001.111.11
207817.6214.47-3.16
----
-0.001.111.11
207917.6214.47-3.15
----
-0.001.121.12
208017.6014.47-3.13
----
-0.001.121.12
208117.5914.48-3.11
----
-0.001.121.12
208217.5714.48-3.09
----
-0.001.131.13
208317.5514.48-3.07
----
-0.001.131.13
208417.5414.48-3.05
----
-0.001.131.13
208517.5314.49-3.04
----
-0.001.141.14
208617.5314.49-3.04
----
-0.001.141.14
208717.5314.49-3.04
----
-0.001.141.14
208817.5414.50-3.05
----
-0.001.141.15
208917.5714.50-3.07
----
-0.001.151.15
209017.6014.50-3.09
----
-0.001.151.15
209117.6314.51-3.13
----
-0.001.151.15
209217.6814.51-3.16
----
-0.001.151.16
209317.7214.52-3.20
----
-0.001.161.16


Summarized Estimates

  Proposal   Change from Current Law
Years Cost
rate
Income
rate
Actuarial
balance

Year of reserve
depletion
1

Cost
rate
Income
rate
Actuarial
balance
2018-2092 16.68% 14.78% -1.90%
2039
-0.00% 0.94% 0.94%

1 Under current law, the year of Trust Fund reserve depletion is 2034.
Based on Intermediate Assumptions of the 2018 Trustees Report.