Detailed Single Year Tables
Description of Proposed Provision:
F7: For the estate tax, gift tax, and generation skipping transfer (GST) tax, return the respective exemption thresholds and tax rates to 2009 levels ($3.5 million threshold for estate tax with a top 45% tax rate) for deaths after 2025 and gifts made after 2025, with those levels not indexed in future years. All proceeds from the estate tax, gift tax, and GST tax would go to the OASI and DI Trust Funds.
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 | 13.03 | -2.25 | 149 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.48 | 13.38 | -2.09 | 131 | 0.00 | 0.30 | 0.30 | ||
| 2028 | 15.59 | 13.51 | -2.08 | 115 | -0.00 | 0.40 | 0.40 | ||
| 2029 | 15.69 | 13.64 | -2.05 | 100 | -0.00 | 0.50 | 0.50 | ||
| 2030 | 15.80 | 13.66 | -2.13 | 85 | 0.00 | 0.51 | 0.51 | ||
| 2031 | 15.91 | 13.69 | -2.22 | 71 | 0.00 | 0.51 | 0.51 | ||
| 2032 | 16.00 | 13.72 | -2.29 | 56 | 0.00 | 0.51 | 0.51 | ||
| 2033 | 16.03 | 13.76 | -2.27 | 42 | -0.04 | 0.52 | 0.56 | ||
| 2034 | 16.14 | 13.79 | -2.36 | 28 | -0.00 | 0.52 | 0.52 | ||
| 2035 | 16.23 | 13.80 | -2.43 | 14 | -0.00 | 0.53 | 0.53 | ||
| 2036 | 16.32 | 13.82 | -2.51 | — | -0.00 | 0.53 | 0.53 | ||
| 2037 | 16.41 | 13.83 | -2.58 | — | -0.00 | 0.54 | 0.54 | ||
| 2038 | 16.49 | 13.84 | -2.64 | — | -0.00 | 0.54 | 0.54 | ||
| 2039 | 16.55 | 13.85 | -2.70 | — | -0.00 | 0.55 | 0.55 | ||
| 2040 | 16.60 | 13.87 | -2.74 | — | -0.00 | 0.55 | 0.55 | ||
| 2041 | 16.64 | 13.88 | -2.77 | — | -0.00 | 0.56 | 0.56 | ||
| 2042 | 16.68 | 13.88 | -2.79 | — | -0.00 | 0.56 | 0.56 | ||
| 2043 | 16.71 | 13.89 | -2.81 | — | -0.00 | 0.57 | 0.57 | ||
| 2044 | 16.74 | 13.90 | -2.84 | — | -0.00 | 0.57 | 0.57 | ||
| 2045 | 16.77 | 13.91 | -2.86 | — | -0.00 | 0.58 | 0.58 | ||
| 2046 | 16.80 | 13.92 | -2.88 | — | -0.00 | 0.58 | 0.58 | ||
| 2047 | 16.84 | 13.93 | -2.91 | — | -0.00 | 0.59 | 0.59 | ||
| 2048 | 16.88 | 13.94 | -2.94 | — | -0.00 | 0.59 | 0.59 | ||
| 2049 | 16.92 | 13.95 | -2.97 | — | -0.00 | 0.60 | 0.60 | ||
| 2050 | 16.97 | 13.96 | -3.01 | — | -0.00 | 0.60 | 0.60 | ||
| 2051 | 17.02 | 13.97 | -3.05 | — | -0.00 | 0.61 | 0.61 | ||
| 2052 | 17.08 | 13.98 | -3.10 | — | -0.00 | 0.61 | 0.61 | ||
| 2053 | 17.14 | 13.99 | -3.16 | — | -0.00 | 0.62 | 0.62 | ||
| 2054 | 17.22 | 14.00 | -3.22 | — | -0.00 | 0.62 | 0.62 | ||
| 2055 | 17.30 | 14.01 | -3.29 | — | -0.00 | 0.63 | 0.63 | ||
| 2056 | 17.38 | 14.02 | -3.36 | — | -0.00 | 0.63 | 0.63 | ||
| 2057 | 17.48 | 14.04 | -3.44 | — | -0.00 | 0.64 | 0.64 | ||
| 2058 | 17.57 | 14.05 | -3.52 | — | -0.00 | 0.64 | 0.64 | ||
| 2059 | 17.66 | 14.06 | -3.60 | — | -0.00 | 0.65 | 0.65 | ||
| 2060 | 17.74 | 14.07 | -3.67 | — | -0.00 | 0.65 | 0.65 | ||
| 2061 | 17.82 | 14.09 | -3.73 | — | -0.00 | 0.66 | 0.66 | ||
| 2062 | 17.89 | 14.10 | -3.79 | — | -0.00 | 0.66 | 0.66 | ||
| 2063 | 17.96 | 14.11 | -3.85 | — | -0.00 | 0.67 | 0.67 | ||
| 2064 | 18.03 | 14.12 | -3.91 | — | -0.00 | 0.67 | 0.67 | ||
| 2065 | 18.10 | 14.13 | -3.97 | — | -0.00 | 0.68 | 0.68 | ||
| 2066 | 18.17 | 14.14 | -4.03 | — | -0.00 | 0.68 | 0.68 | ||
| 2067 | 18.24 | 14.15 | -4.08 | — | -0.00 | 0.69 | 0.69 | ||
| 2068 | 18.31 | 14.16 | -4.14 | — | -0.00 | 0.69 | 0.69 | ||
| 2069 | 18.38 | 14.17 | -4.21 | — | -0.00 | 0.70 | 0.70 | ||
| 2070 | 18.46 | 14.19 | -4.27 | — | -0.00 | 0.70 | 0.70 | ||
| 2071 | 18.53 | 14.20 | -4.33 | — | -0.00 | 0.71 | 0.71 | ||
| 2072 | 18.60 | 14.21 | -4.39 | — | -0.00 | 0.71 | 0.71 | ||
| 2073 | 18.67 | 14.22 | -4.45 | — | -0.00 | 0.72 | 0.72 | ||
| 2074 | 18.74 | 14.23 | -4.51 | — | -0.00 | 0.72 | 0.72 | ||
| 2075 | 18.80 | 14.24 | -4.56 | — | -0.00 | 0.73 | 0.73 | ||
| 2076 | 18.85 | 14.25 | -4.60 | — | -0.00 | 0.73 | 0.73 | ||
| 2077 | 18.89 | 14.26 | -4.63 | — | -0.00 | 0.74 | 0.74 | ||
| 2078 | 18.92 | 14.27 | -4.66 | — | -0.00 | 0.74 | 0.74 | ||
| 2079 | 18.94 | 14.27 | -4.67 | — | -0.00 | 0.75 | 0.75 | ||
| 2080 | 18.95 | 14.28 | -4.67 | — | -0.00 | 0.75 | 0.75 | ||
| 2081 | 18.96 | 14.29 | -4.67 | — | -0.00 | 0.76 | 0.76 | ||
| 2082 | 18.95 | 14.29 | -4.66 | — | -0.00 | 0.76 | 0.76 | ||
| 2083 | 18.93 | 14.30 | -4.64 | — | -0.00 | 0.77 | 0.77 | ||
| 2084 | 18.91 | 14.30 | -4.61 | — | -0.00 | 0.77 | 0.77 | ||
| 2085 | 18.87 | 14.30 | -4.57 | — | -0.00 | 0.77 | 0.77 | ||
| 2086 | 18.82 | 14.30 | -4.52 | — | -0.00 | 0.77 | 0.78 | ||
| 2087 | 18.76 | 14.30 | -4.47 | — | -0.00 | 0.77 | 0.78 | ||
| 2088 | 18.70 | 14.29 | -4.41 | — | -0.00 | 0.78 | 0.78 | ||
| 2089 | 18.64 | 14.29 | -4.35 | — | -0.00 | 0.78 | 0.78 | ||
| 2090 | 18.58 | 14.29 | -4.29 | — | -0.00 | 0.78 | 0.78 | ||
| 2091 | 18.52 | 14.28 | -4.23 | — | -0.00 | 0.78 | 0.78 | ||
| 2092 | 18.46 | 14.28 | -4.18 | — | -0.00 | 0.78 | 0.78 | ||
| 2093 | 18.42 | 14.28 | -4.14 | — | -0.00 | 0.78 | 0.78 | ||
| 2094 | 18.38 | 14.28 | -4.11 | — | -0.00 | 0.78 | 0.78 | ||
| 2095 | 18.36 | 14.27 | -4.08 | — | -0.00 | 0.78 | 0.78 | ||
| 2096 | 18.34 | 14.27 | -4.07 | — | -0.00 | 0.78 | 0.78 | ||
| 2097 | 18.33 | 14.27 | -4.05 | — | -0.00 | 0.78 | 0.78 | ||
| 2098 | 18.33 | 14.28 | -4.05 | — | -0.00 | 0.78 | 0.78 | ||
| 2099 | 18.34 | 14.28 | -4.06 | — | -0.00 | 0.78 | 0.78 | ||
| 2100 | 18.35 | 14.28 | -4.07 | — | -0.00 | 0.78 | 0.78 | ||
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% | 14.41% | -3.20% | 2035 | -0.00% | 0.62% | 0.62% | ||
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.