Proposed Provision: Starting in 2014, tax Social Security benefits in a manner similar to private pension income.  Phase out the lower-income thresholds during 2014-2033.
  
    OASDI Trust Fund Ratio
    (assets as a percentage of annual expenditures)
    
    
    
    
    
      
        | Year | 
        Present Law | 
        Provision | 
      
    
    
      | 2013 | 330 | 330 |       
| 2014 | 315 | 315 |       
| 2015 | 301 | 301 |       
| 2016 | 286 | 287 |       
| 2017 | 271 | 273 |       
| 2018 | 257 | 261 |       
| 2019 | 244 | 249 |       
| 2020 | 231 | 237 |       
| 2021 | 218 | 225 |       
| 2022 | 204 | 212 |       
| 2023 | 189 | 198 |       
| 2024 | 173 | 185 |       
| 2025 | 158 | 170 |       
| 2026 | 142 | 156 |       
| 2027 | 125 | 141 |       
| 2028 | 108 | 125 |       
| 2029 | 90 | 109 |       
| 2030 | 71 | 92 |       
| 2031 | 52 | 74 |       
| 2032 | 31 | 56 |       
| 2033 | 11 | 37 |       
| 2034 | -11 | 17 |       
| 2035 | -32 | -3 |       
| 2036 | -55 | -24 |       
| 2037 | -78 | -45 |       
| 2038 | -101 | -66 |       
| 2039 | -124 | -88 |       
| 2040 | -148 | -110 |       
| 2041 | -172 | -132 |       
| 2042 | -196 | -155 |       
| 2043 | -220 | -177 |       
| 2044 | -245 | -200 |       
| 2045 | -269 | -223 |       
| 2046 | -294 | -246 |       
| 2047 | -319 | -269 |       
| 2048 | -345 | -293 |       
| 2049 | -371 | -317 |       
| 2050 | -397 | -341 |       
| 2051 | -423 | -366 |       
| 2052 | -449 | -390 |       
| 2053 | -476 | -415 |       
| 2054 | -502 | -440 |       
| 2055 | -530 | -466 |       
| 2056 | -557 | -491 |       
| 2057 | -585 | -517 |       
| 2058 | -613 | -544 |       
| 2059 | -642 | -571 |       
| 2060 | -671 | -599 |       
| 2061 | -701 | -627 |       
| 2062 | -732 | -656 |       
| 2063 | -763 | -685 |       
| 2064 | -794 | -715 |       
| 2065 | -826 | -745 |       
| 2066 | -859 | -776 |       
| 2067 | -892 | -807 |       
| 2068 | -925 | -839 |       
| 2069 | -959 | -871 |       
| 2070 | -993 | -903 |       
| 2071 | -1028 | -936 |       
| 2072 | -1064 | -971 |       
| 2073 | -1101 | -1006 |       
| 2074 | -1139 | -1041 |       
| 2075 | -1178 | -1078 |       
| 2076 | -1217 | -1116 |       
| 2077 | -1258 | -1154 |       
| 2078 | -1299 | -1193 |       
| 2079 | -1340 | -1232 |       
| 2080 | -1382 | -1272 |       
| 2081 | -1424 | -1312 |       
| 2082 | -1466 | -1351 |       
| 2083 | -1508 | -1391 |       
| 2084 | -1550 | -1431 |       
| 2085 | -1592 | -1471 |       
| 2086 | -1635 | -1512 |       
| 2087 | -1678 | -1553 |       
| 2088 | -1722 | -1595 | 
    
    
  
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