Detailed Single Year Tables
Description of Proposed Provision:
B4.5: For retired and disabled workers, reduce the maximum number of dropout years to 4 for workers newly eligible in 2027, to 3 for workers newly eligible in 2028, and to 2 for workers newly eligible in 2029 and later.
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 | 13.08 | -2.39 | 131 | -0.00 | -0.00 | 0.00 | ||
| 2028 | 15.58 | 13.11 | -2.47 | 113 | -0.00 | -0.00 | 0.00 | ||
| 2029 | 15.68 | 13.14 | -2.54 | 95 | -0.01 | -0.00 | 0.01 | ||
| 2030 | 15.77 | 13.16 | -2.62 | 78 | -0.02 | -0.00 | 0.02 | ||
| 2031 | 15.88 | 13.18 | -2.69 | 61 | -0.03 | -0.00 | 0.03 | ||
| 2032 | 15.95 | 13.20 | -2.75 | 44 | -0.05 | -0.00 | 0.05 | ||
| 2033 | 15.99 | 13.24 | -2.75 | 27 | -0.08 | -0.00 | 0.08 | ||
| 2034 | 16.05 | 13.26 | -2.79 | 10 | -0.09 | -0.00 | 0.09 | ||
| 2035 | 16.12 | 13.27 | -2.85 | — | -0.11 | -0.01 | 0.11 | ||
| 2036 | 16.19 | 13.28 | -2.91 | — | -0.13 | -0.01 | 0.13 | ||
| 2037 | 16.26 | 13.29 | -2.97 | — | -0.15 | -0.01 | 0.15 | ||
| 2038 | 16.31 | 13.29 | -3.02 | — | -0.18 | -0.01 | 0.17 | ||
| 2039 | 16.35 | 13.30 | -3.06 | — | -0.20 | -0.01 | 0.19 | ||
| 2040 | 16.39 | 13.30 | -3.08 | — | -0.22 | -0.01 | 0.21 | ||
| 2041 | 16.41 | 13.31 | -3.10 | — | -0.24 | -0.01 | 0.23 | ||
| 2042 | 16.42 | 13.31 | -3.11 | — | -0.26 | -0.01 | 0.24 | ||
| 2043 | 16.43 | 13.31 | -3.12 | — | -0.28 | -0.01 | 0.26 | ||
| 2044 | 16.45 | 13.32 | -3.13 | — | -0.30 | -0.02 | 0.28 | ||
| 2045 | 16.46 | 13.32 | -3.14 | — | -0.31 | -0.02 | 0.30 | ||
| 2046 | 16.47 | 13.32 | -3.15 | — | -0.33 | -0.02 | 0.31 | ||
| 2047 | 16.49 | 13.32 | -3.17 | — | -0.35 | -0.02 | 0.33 | ||
| 2048 | 16.51 | 13.33 | -3.19 | — | -0.36 | -0.02 | 0.34 | ||
| 2049 | 16.54 | 13.33 | -3.21 | — | -0.38 | -0.02 | 0.36 | ||
| 2050 | 16.57 | 13.33 | -3.24 | — | -0.40 | -0.02 | 0.37 | ||
| 2051 | 16.61 | 13.34 | -3.27 | — | -0.41 | -0.02 | 0.39 | ||
| 2052 | 16.65 | 13.34 | -3.31 | — | -0.43 | -0.02 | 0.40 | ||
| 2053 | 16.71 | 13.35 | -3.36 | — | -0.44 | -0.03 | 0.42 | ||
| 2054 | 16.76 | 13.35 | -3.41 | — | -0.45 | -0.03 | 0.43 | ||
| 2055 | 16.83 | 13.36 | -3.48 | — | -0.47 | -0.03 | 0.44 | ||
| 2056 | 16.91 | 13.37 | -3.54 | — | -0.48 | -0.03 | 0.45 | ||
| 2057 | 16.99 | 13.37 | -3.62 | — | -0.49 | -0.03 | 0.46 | ||
| 2058 | 17.08 | 13.38 | -3.70 | — | -0.50 | -0.03 | 0.47 | ||
| 2059 | 17.16 | 13.39 | -3.77 | — | -0.50 | -0.03 | 0.47 | ||
| 2060 | 17.23 | 13.39 | -3.84 | — | -0.51 | -0.03 | 0.48 | ||
| 2061 | 17.30 | 13.40 | -3.90 | — | -0.52 | -0.03 | 0.49 | ||
| 2062 | 17.37 | 13.41 | -3.97 | — | -0.52 | -0.03 | 0.49 | ||
| 2063 | 17.44 | 13.41 | -4.03 | — | -0.53 | -0.03 | 0.49 | ||
| 2064 | 17.50 | 13.42 | -4.08 | — | -0.53 | -0.03 | 0.50 | ||
| 2065 | 17.57 | 13.42 | -4.14 | — | -0.53 | -0.03 | 0.50 | ||
| 2066 | 17.63 | 13.43 | -4.21 | — | -0.53 | -0.03 | 0.50 | ||
| 2067 | 17.70 | 13.43 | -4.27 | — | -0.54 | -0.03 | 0.51 | ||
| 2068 | 17.77 | 13.44 | -4.33 | — | -0.54 | -0.03 | 0.51 | ||
| 2069 | 17.84 | 13.45 | -4.39 | — | -0.54 | -0.03 | 0.51 | ||
| 2070 | 17.91 | 13.45 | -4.46 | — | -0.54 | -0.03 | 0.51 | ||
| 2071 | 17.98 | 13.46 | -4.53 | — | -0.55 | -0.03 | 0.51 | ||
| 2072 | 18.05 | 13.46 | -4.59 | — | -0.55 | -0.03 | 0.52 | ||
| 2073 | 18.12 | 13.47 | -4.65 | — | -0.55 | -0.03 | 0.52 | ||
| 2074 | 18.19 | 13.47 | -4.71 | — | -0.55 | -0.03 | 0.52 | ||
| 2075 | 18.25 | 13.48 | -4.77 | — | -0.55 | -0.03 | 0.52 | ||
| 2076 | 18.30 | 13.48 | -4.81 | — | -0.56 | -0.03 | 0.52 | ||
| 2077 | 18.34 | 13.49 | -4.85 | — | -0.56 | -0.03 | 0.52 | ||
| 2078 | 18.37 | 13.49 | -4.88 | — | -0.56 | -0.03 | 0.52 | ||
| 2079 | 18.39 | 13.49 | -4.90 | — | -0.56 | -0.03 | 0.52 | ||
| 2080 | 18.40 | 13.49 | -4.90 | — | -0.56 | -0.03 | 0.52 | ||
| 2081 | 18.40 | 13.50 | -4.91 | — | -0.56 | -0.03 | 0.52 | ||
| 2082 | 18.39 | 13.50 | -4.90 | — | -0.56 | -0.03 | 0.52 | ||
| 2083 | 18.38 | 13.50 | -4.88 | — | -0.56 | -0.03 | 0.52 | ||
| 2084 | 18.35 | 13.49 | -4.86 | — | -0.56 | -0.03 | 0.52 | ||
| 2085 | 18.32 | 13.49 | -4.82 | — | -0.55 | -0.03 | 0.52 | ||
| 2086 | 18.27 | 13.49 | -4.78 | — | -0.55 | -0.03 | 0.52 | ||
| 2087 | 18.21 | 13.49 | -4.73 | — | -0.55 | -0.03 | 0.52 | ||
| 2088 | 18.15 | 13.48 | -4.67 | — | -0.55 | -0.03 | 0.52 | ||
| 2089 | 18.09 | 13.48 | -4.61 | — | -0.55 | -0.03 | 0.51 | ||
| 2090 | 18.03 | 13.48 | -4.56 | — | -0.55 | -0.03 | 0.51 | ||
| 2091 | 17.97 | 13.47 | -4.50 | — | -0.54 | -0.03 | 0.51 | ||
| 2092 | 17.92 | 13.47 | -4.45 | — | -0.54 | -0.03 | 0.51 | ||
| 2093 | 17.88 | 13.47 | -4.41 | — | -0.54 | -0.03 | 0.51 | ||
| 2094 | 17.84 | 13.46 | -4.38 | — | -0.54 | -0.03 | 0.51 | ||
| 2095 | 17.82 | 13.46 | -4.36 | — | -0.54 | -0.03 | 0.51 | ||
| 2096 | 17.80 | 13.46 | -4.34 | — | -0.54 | -0.03 | 0.51 | ||
| 2097 | 17.79 | 13.46 | -4.33 | — | -0.54 | -0.03 | 0.51 | ||
| 2098 | 17.79 | 13.46 | -4.33 | — | -0.54 | -0.03 | 0.51 | ||
| 2099 | 17.80 | 13.46 | -4.34 | — | -0.54 | -0.03 | 0.51 | ||
| 2100 | 17.81 | 13.46 | -4.35 | — | -0.54 | -0.03 | 0.51 | ||
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 | 17.23% | 13.76% | -3.46% | 2034 | -0.38% | -0.02% | 0.36% | ||
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.