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Detailed Single Year Tables
Taxation of Benefits

Description of Proposed Provision:
Starting in 2016, tax Social Security benefits in a manner similar to private pension income. Phase out the lower-income thresholds during 2016-2025.

 

Financial Estimates for the OASDI Trust Fund Program
 
  Proposal
   Change from Present Law
  Expressed as a percentage of
present-law taxable payroll

 Trust fund
ratio as of
January 1		 Expressed as a percentage of
present-law taxable payroll
Calendar
year		 Cost
rate		 Income
rate		 Annual
balance
Cost
rate		 Income
rate		 Annual
balance
201514.1312.82-1.31
308
0.000.000.00
201613.8813.00-0.88
298
0.000.120.12
201713.8913.07-0.83
281
0.000.160.16
201813.9713.13-0.84
266
0.000.190.20
201914.0913.18-0.91
252
0.000.230.23
202014.2313.22-1.00
238
0.000.260.26
202114.3413.26-1.08
225
0.000.280.28
202214.5213.31-1.21
212
0.000.300.30
202314.7213.34-1.38
198
0.000.310.31
202414.9513.38-1.57
184
0.000.320.32
202515.1613.40-1.76
171
0.000.320.32
202615.3613.41-1.95
157
0.000.320.32
202715.5613.42-2.13
143
0.000.310.31
202815.7513.43-2.32
129
0.000.300.30
202915.9313.44-2.49
115
0.000.300.30
203016.0913.44-2.65
100
0.000.290.29
203116.2413.45-2.79
84
0.000.280.28
203216.3713.45-2.92
68
0.000.280.28
203316.4813.45-3.02
51
0.000.270.27
203416.5513.45-3.10
34
0.000.260.26
203516.6213.45-3.16
16
0.000.260.26
203616.6813.45-3.22
----
0.000.250.25
203716.7213.45-3.27
----
0.000.240.24
203816.7313.45-3.28
----
0.000.240.24
203916.7313.44-3.28
----
0.000.230.23
204016.7113.44-3.27
----
0.000.220.23
204116.6913.43-3.25
----
0.000.220.22
204216.6613.43-3.24
----
0.000.210.21
204316.6413.42-3.22
----
0.000.210.21
204416.6213.42-3.20
----
0.000.200.20
204516.6013.42-3.18
----
0.000.200.20
204616.5713.41-3.16
----
0.000.190.20
204716.5613.41-3.15
----
0.000.190.19
204816.5513.41-3.14
----
0.000.190.19
204916.5413.40-3.14
----
0.000.180.18
205016.5413.40-3.14
----
0.000.180.18
205116.5513.40-3.15
----
0.000.180.18
205216.5713.40-3.17
----
0.000.180.18
205316.6013.40-3.20
----
0.000.170.17
205416.6413.40-3.24
----
0.000.170.17
205516.6913.40-3.28
----
0.000.170.17
205616.7413.41-3.33
----
0.000.170.17
205716.7913.41-3.38
----
0.000.170.17
205816.8513.41-3.44
----
0.000.170.17
205916.9013.41-3.49
----
0.000.170.17
206016.9513.42-3.54
----
0.000.160.16
206117.0013.42-3.59
----
0.000.160.16
206217.0613.42-3.64
----
0.000.160.16
206317.1113.42-3.69
----
0.000.160.16
206417.1613.43-3.74
----
0.000.160.16
206517.2213.43-3.79
----
0.000.160.16
206617.2713.43-3.84
----
0.000.160.16
206717.3313.43-3.90
----
0.000.160.16
206817.3913.44-3.95
----
0.000.160.16
206917.4513.44-4.00
----
0.000.160.16
207017.5013.44-4.06
----
0.000.160.16
207117.5513.45-4.11
----
0.000.160.16
207217.6013.45-4.15
----
0.000.150.15
207317.6313.45-4.18
----
0.000.150.15
207417.6613.45-4.21
----
0.000.150.15
207517.6813.45-4.23
----
0.000.150.15
207617.7013.45-4.24
----
0.000.150.15
207717.7013.45-4.25
----
0.000.150.15
207817.7113.45-4.25
----
0.000.150.15
207917.7113.45-4.25
----
0.000.150.15
208017.7113.45-4.26
----
0.000.150.15
208117.7113.45-4.26
----
0.000.150.15
208217.7313.45-4.27
----
0.000.150.15
208317.7513.45-4.29
----
0.000.150.15
208417.7713.45-4.32
----
0.000.150.15
208517.8113.46-4.35
----
0.000.150.15
208617.8513.46-4.39
----
0.000.150.15
208717.8913.46-4.42
----
0.000.150.15
208817.9313.46-4.46
----
0.000.150.15
208917.9713.47-4.50
----
0.000.150.15
209018.0113.47-4.55
----
0.000.150.15



 

Summarized Estimates
 
  Proposal
   Change from Present Law
Years Cost
rate		 Income
rate		 Actuarial
balance
Year of reserve
depletion1
Cost
rate		 Income
rate		 Actuarial
balance
 
Based on Intermediate Assumptions of the 2015 Trustees Report.
2015-2089 16.54% 14.07% -2.47%
2035
-0.00% 0.21% 0.21%
 
1 Under present law, the year of Trust Fund reserve depletion is 2034.

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Last reviewed or modified September 1, 2015