Detailed Single Year Tables
Description of Proposed Provision:
A7: Starting December 2026, reduce the annual COLA by 1 percentage point, but not to less than zero. In cases where the unreduced COLA is less than 1 percentage point, do not carry over the unused reduction into future years.
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 | 15.34 | 13.08 | -2.26 | 132 | -0.14 | -0.01 | 0.13 | ||
| 2028 | 15.31 | 13.10 | -2.21 | 116 | -0.28 | -0.01 | 0.27 | ||
| 2029 | 15.27 | 13.12 | -2.16 | 100 | -0.42 | -0.02 | 0.40 | ||
| 2030 | 15.25 | 13.13 | -2.12 | 86 | -0.55 | -0.03 | 0.52 | ||
| 2031 | 15.23 | 13.15 | -2.08 | 71 | -0.68 | -0.04 | 0.65 | ||
| 2032 | 15.19 | 13.16 | -2.03 | 58 | -0.81 | -0.04 | 0.77 | ||
| 2033 | 15.09 | 13.19 | -1.90 | 45 | -0.98 | -0.05 | 0.93 | ||
| 2034 | 15.09 | 13.21 | -1.89 | 32 | -1.05 | -0.06 | 0.99 | ||
| 2035 | 15.07 | 13.21 | -1.86 | 20 | -1.16 | -0.07 | 1.10 | ||
| 2036 | 15.06 | 13.21 | -1.85 | 8 | -1.27 | -0.07 | 1.19 | ||
| 2037 | 15.05 | 13.22 | -1.83 | — | -1.36 | -0.08 | 1.29 | ||
| 2038 | 15.03 | 13.22 | -1.81 | — | -1.46 | -0.08 | 1.37 | ||
| 2039 | 15.01 | 13.22 | -1.79 | — | -1.54 | -0.09 | 1.45 | ||
| 2040 | 14.98 | 13.22 | -1.76 | — | -1.62 | -0.09 | 1.53 | ||
| 2041 | 14.95 | 13.22 | -1.73 | — | -1.69 | -0.10 | 1.59 | ||
| 2042 | 14.92 | 13.22 | -1.70 | — | -1.76 | -0.10 | 1.66 | ||
| 2043 | 14.89 | 13.22 | -1.67 | — | -1.82 | -0.11 | 1.71 | ||
| 2044 | 14.87 | 13.22 | -1.65 | — | -1.87 | -0.11 | 1.76 | ||
| 2045 | 14.85 | 13.22 | -1.63 | — | -1.92 | -0.11 | 1.81 | ||
| 2046 | 14.84 | 13.22 | -1.62 | — | -1.96 | -0.12 | 1.85 | ||
| 2047 | 14.83 | 13.22 | -1.61 | — | -2.00 | -0.12 | 1.88 | ||
| 2048 | 14.84 | 13.23 | -1.61 | — | -2.04 | -0.12 | 1.92 | ||
| 2049 | 14.85 | 13.23 | -1.63 | — | -2.07 | -0.12 | 1.95 | ||
| 2050 | 14.87 | 13.23 | -1.64 | — | -2.10 | -0.13 | 1.97 | ||
| 2051 | 14.90 | 13.23 | -1.66 | — | -2.12 | -0.13 | 2.00 | ||
| 2052 | 14.94 | 13.24 | -1.70 | — | -2.14 | -0.13 | 2.02 | ||
| 2053 | 14.98 | 13.24 | -1.74 | — | -2.17 | -0.13 | 2.04 | ||
| 2054 | 15.03 | 13.25 | -1.79 | — | -2.18 | -0.13 | 2.05 | ||
| 2055 | 15.10 | 13.25 | -1.84 | — | -2.20 | -0.13 | 2.07 | ||
| 2056 | 15.17 | 13.26 | -1.91 | — | -2.22 | -0.13 | 2.09 | ||
| 2057 | 15.24 | 13.27 | -1.97 | — | -2.24 | -0.14 | 2.10 | ||
| 2058 | 15.32 | 13.27 | -2.05 | — | -2.25 | -0.14 | 2.12 | ||
| 2059 | 15.39 | 13.28 | -2.11 | — | -2.27 | -0.14 | 2.13 | ||
| 2060 | 15.46 | 13.28 | -2.17 | — | -2.29 | -0.14 | 2.15 | ||
| 2061 | 15.52 | 13.29 | -2.23 | — | -2.30 | -0.14 | 2.16 | ||
| 2062 | 15.57 | 13.29 | -2.28 | — | -2.32 | -0.14 | 2.18 | ||
| 2063 | 15.63 | 13.30 | -2.33 | — | -2.33 | -0.14 | 2.19 | ||
| 2064 | 15.68 | 13.30 | -2.38 | — | -2.35 | -0.14 | 2.21 | ||
| 2065 | 15.73 | 13.31 | -2.42 | — | -2.37 | -0.15 | 2.22 | ||
| 2066 | 15.78 | 13.31 | -2.47 | — | -2.38 | -0.15 | 2.24 | ||
| 2067 | 15.84 | 13.32 | -2.52 | — | -2.40 | -0.15 | 2.25 | ||
| 2068 | 15.89 | 13.32 | -2.57 | — | -2.42 | -0.15 | 2.27 | ||
| 2069 | 15.95 | 13.33 | -2.62 | — | -2.43 | -0.15 | 2.28 | ||
| 2070 | 16.01 | 13.33 | -2.67 | — | -2.45 | -0.15 | 2.30 | ||
| 2071 | 16.06 | 13.34 | -2.72 | — | -2.47 | -0.15 | 2.32 | ||
| 2072 | 16.12 | 13.34 | -2.77 | — | -2.48 | -0.15 | 2.33 | ||
| 2073 | 16.17 | 13.35 | -2.82 | — | -2.50 | -0.15 | 2.35 | ||
| 2074 | 16.22 | 13.35 | -2.87 | — | -2.52 | -0.16 | 2.36 | ||
| 2075 | 16.27 | 13.36 | -2.91 | — | -2.53 | -0.16 | 2.37 | ||
| 2076 | 16.31 | 13.36 | -2.95 | — | -2.55 | -0.16 | 2.39 | ||
| 2077 | 16.34 | 13.36 | -2.97 | — | -2.56 | -0.16 | 2.40 | ||
| 2078 | 16.36 | 13.36 | -2.99 | — | -2.57 | -0.16 | 2.41 | ||
| 2079 | 16.37 | 13.37 | -3.00 | — | -2.58 | -0.16 | 2.42 | ||
| 2080 | 16.37 | 13.37 | -3.00 | — | -2.59 | -0.16 | 2.43 | ||
| 2081 | 16.36 | 13.37 | -2.99 | — | -2.60 | -0.16 | 2.43 | ||
| 2082 | 16.35 | 13.37 | -2.98 | — | -2.60 | -0.16 | 2.44 | ||
| 2083 | 16.33 | 13.37 | -2.96 | — | -2.61 | -0.16 | 2.44 | ||
| 2084 | 16.30 | 13.36 | -2.93 | — | -2.61 | -0.16 | 2.45 | ||
| 2085 | 16.26 | 13.36 | -2.89 | — | -2.61 | -0.16 | 2.45 | ||
| 2086 | 16.21 | 13.36 | -2.85 | — | -2.61 | -0.16 | 2.45 | ||
| 2087 | 16.15 | 13.36 | -2.79 | — | -2.61 | -0.16 | 2.45 | ||
| 2088 | 16.09 | 13.35 | -2.74 | — | -2.61 | -0.16 | 2.45 | ||
| 2089 | 16.03 | 13.35 | -2.68 | — | -2.61 | -0.16 | 2.45 | ||
| 2090 | 15.97 | 13.35 | -2.63 | — | -2.61 | -0.16 | 2.44 | ||
| 2091 | 15.92 | 13.34 | -2.57 | — | -2.60 | -0.16 | 2.44 | ||
| 2092 | 15.87 | 13.34 | -2.53 | — | -2.60 | -0.16 | 2.43 | ||
| 2093 | 15.83 | 13.34 | -2.49 | — | -2.59 | -0.16 | 2.43 | ||
| 2094 | 15.80 | 13.33 | -2.46 | — | -2.59 | -0.16 | 2.43 | ||
| 2095 | 15.77 | 13.33 | -2.44 | — | -2.59 | -0.16 | 2.42 | ||
| 2096 | 15.76 | 13.33 | -2.43 | — | -2.58 | -0.16 | 2.42 | ||
| 2097 | 15.75 | 13.33 | -2.42 | — | -2.58 | -0.16 | 2.42 | ||
| 2098 | 15.75 | 13.33 | -2.42 | — | -2.58 | -0.16 | 2.42 | ||
| 2099 | 15.76 | 13.33 | -2.43 | — | -2.58 | -0.16 | 2.41 | ||
| 2100 | 15.78 | 13.33 | -2.44 | — | -2.58 | -0.16 | 2.41 | ||
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 | 15.64% | 13.67% | -1.97% | 2036 | -1.97% | -0.12% | 1.85% | ||
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.