Detailed Single Year Tables
Description of Proposed Provision:
F6: Apply a separate 6.2 percent tax on investment income as defined in the Affordable Care Act (ACA), with unindexed thresholds as in the ACA ($200,000 for single filer, $250,000 for married filing jointly), starting in 2027. Proceeds 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 | 13.64 | -1.84 | 131 | 0.00 | 0.56 | 0.56 | ||
| 2028 | 15.59 | 13.67 | -1.92 | 116 | -0.00 | 0.56 | 0.56 | ||
| 2029 | 15.69 | 13.70 | -1.99 | 102 | -0.00 | 0.57 | 0.57 | ||
| 2030 | 15.80 | 13.73 | -2.07 | 88 | -0.00 | 0.57 | 0.57 | ||
| 2031 | 15.91 | 13.76 | -2.15 | 74 | -0.00 | 0.58 | 0.58 | ||
| 2032 | 16.00 | 13.79 | -2.21 | 60 | -0.00 | 0.59 | 0.59 | ||
| 2033 | 16.07 | 13.84 | -2.23 | 46 | -0.00 | 0.59 | 0.59 | ||
| 2034 | 16.14 | 13.86 | -2.28 | 32 | -0.00 | 0.60 | 0.60 | ||
| 2035 | 16.23 | 13.88 | -2.35 | 18 | -0.00 | 0.60 | 0.61 | ||
| 2036 | 16.32 | 13.90 | -2.43 | 4 | -0.00 | 0.61 | 0.61 | ||
| 2037 | 16.41 | 13.91 | -2.50 | — | -0.00 | 0.62 | 0.62 | ||
| 2038 | 16.49 | 13.93 | -2.56 | — | -0.00 | 0.62 | 0.62 | ||
| 2039 | 16.55 | 13.94 | -2.61 | — | -0.00 | 0.63 | 0.63 | ||
| 2040 | 16.60 | 13.95 | -2.65 | — | -0.00 | 0.64 | 0.64 | ||
| 2041 | 16.64 | 13.96 | -2.68 | — | -0.00 | 0.64 | 0.64 | ||
| 2042 | 16.68 | 13.97 | -2.70 | — | -0.00 | 0.65 | 0.65 | ||
| 2043 | 16.71 | 13.98 | -2.73 | — | -0.00 | 0.65 | 0.65 | ||
| 2044 | 16.74 | 13.99 | -2.75 | — | -0.00 | 0.66 | 0.66 | ||
| 2045 | 16.77 | 14.00 | -2.78 | — | -0.00 | 0.66 | 0.66 | ||
| 2046 | 16.80 | 14.01 | -2.80 | — | -0.00 | 0.67 | 0.67 | ||
| 2047 | 16.84 | 14.01 | -2.82 | — | -0.00 | 0.67 | 0.67 | ||
| 2048 | 16.88 | 14.02 | -2.85 | — | -0.00 | 0.68 | 0.68 | ||
| 2049 | 16.92 | 14.03 | -2.89 | — | -0.00 | 0.68 | 0.68 | ||
| 2050 | 16.97 | 14.04 | -2.93 | — | -0.00 | 0.69 | 0.69 | ||
| 2051 | 17.02 | 14.05 | -2.97 | — | -0.00 | 0.69 | 0.69 | ||
| 2052 | 17.08 | 14.06 | -3.02 | — | -0.00 | 0.70 | 0.70 | ||
| 2053 | 17.14 | 14.07 | -3.07 | — | -0.00 | 0.70 | 0.70 | ||
| 2054 | 17.22 | 14.08 | -3.13 | — | -0.00 | 0.70 | 0.70 | ||
| 2055 | 17.30 | 14.09 | -3.20 | — | -0.00 | 0.71 | 0.71 | ||
| 2056 | 17.38 | 14.10 | -3.28 | — | -0.00 | 0.71 | 0.71 | ||
| 2057 | 17.48 | 14.12 | -3.36 | — | -0.00 | 0.72 | 0.72 | ||
| 2058 | 17.57 | 14.13 | -3.44 | — | -0.00 | 0.72 | 0.72 | ||
| 2059 | 17.66 | 14.14 | -3.52 | — | -0.00 | 0.72 | 0.72 | ||
| 2060 | 17.74 | 14.15 | -3.59 | — | -0.00 | 0.73 | 0.73 | ||
| 2061 | 17.82 | 14.16 | -3.66 | — | -0.00 | 0.73 | 0.73 | ||
| 2062 | 17.89 | 14.17 | -3.72 | — | -0.00 | 0.73 | 0.73 | ||
| 2063 | 17.96 | 14.18 | -3.78 | — | -0.00 | 0.74 | 0.74 | ||
| 2064 | 18.03 | 14.19 | -3.84 | — | -0.00 | 0.74 | 0.74 | ||
| 2065 | 18.10 | 14.19 | -3.90 | — | -0.00 | 0.74 | 0.74 | ||
| 2066 | 18.17 | 14.20 | -3.96 | — | -0.00 | 0.74 | 0.75 | ||
| 2067 | 18.24 | 14.21 | -4.02 | — | -0.00 | 0.75 | 0.75 | ||
| 2068 | 18.31 | 14.22 | -4.09 | — | -0.00 | 0.75 | 0.75 | ||
| 2069 | 18.38 | 14.23 | -4.15 | — | -0.00 | 0.75 | 0.75 | ||
| 2070 | 18.46 | 14.24 | -4.22 | — | -0.00 | 0.75 | 0.76 | ||
| 2071 | 18.53 | 14.25 | -4.28 | — | -0.00 | 0.76 | 0.76 | ||
| 2072 | 18.60 | 14.26 | -4.34 | — | -0.00 | 0.76 | 0.76 | ||
| 2073 | 18.67 | 14.26 | -4.41 | — | -0.00 | 0.76 | 0.76 | ||
| 2074 | 18.74 | 14.27 | -4.47 | — | -0.00 | 0.76 | 0.77 | ||
| 2075 | 18.80 | 14.28 | -4.52 | — | -0.00 | 0.77 | 0.77 | ||
| 2076 | 18.85 | 14.29 | -4.56 | — | -0.00 | 0.77 | 0.77 | ||
| 2077 | 18.89 | 14.29 | -4.60 | — | -0.00 | 0.77 | 0.77 | ||
| 2078 | 18.92 | 14.30 | -4.63 | — | -0.00 | 0.77 | 0.77 | ||
| 2079 | 18.94 | 14.30 | -4.64 | — | -0.00 | 0.78 | 0.78 | ||
| 2080 | 18.95 | 14.30 | -4.65 | — | -0.00 | 0.78 | 0.78 | ||
| 2081 | 18.96 | 14.31 | -4.65 | — | -0.00 | 0.78 | 0.78 | ||
| 2082 | 18.95 | 14.31 | -4.64 | — | -0.00 | 0.78 | 0.78 | ||
| 2083 | 18.93 | 14.31 | -4.62 | — | -0.00 | 0.78 | 0.78 | ||
| 2084 | 18.91 | 14.31 | -4.59 | — | -0.00 | 0.78 | 0.79 | ||
| 2085 | 18.87 | 14.31 | -4.56 | — | -0.00 | 0.79 | 0.79 | ||
| 2086 | 18.82 | 14.31 | -4.51 | — | -0.00 | 0.79 | 0.79 | ||
| 2087 | 18.76 | 14.31 | -4.45 | — | -0.00 | 0.79 | 0.79 | ||
| 2088 | 18.70 | 14.31 | -4.39 | — | -0.00 | 0.79 | 0.79 | ||
| 2089 | 18.64 | 14.31 | -4.33 | — | -0.00 | 0.79 | 0.79 | ||
| 2090 | 18.58 | 14.30 | -4.27 | — | -0.00 | 0.79 | 0.80 | ||
| 2091 | 18.52 | 14.30 | -4.22 | — | -0.00 | 0.80 | 0.80 | ||
| 2092 | 18.46 | 14.30 | -4.16 | — | -0.00 | 0.80 | 0.80 | ||
| 2093 | 18.42 | 14.30 | -4.12 | — | -0.00 | 0.80 | 0.80 | ||
| 2094 | 18.38 | 14.30 | -4.09 | — | -0.00 | 0.80 | 0.80 | ||
| 2095 | 18.36 | 14.30 | -4.06 | — | -0.00 | 0.80 | 0.80 | ||
| 2096 | 18.34 | 14.30 | -4.04 | — | -0.00 | 0.80 | 0.80 | ||
| 2097 | 18.33 | 14.30 | -4.03 | — | -0.00 | 0.80 | 0.81 | ||
| 2098 | 18.33 | 14.30 | -4.03 | — | -0.00 | 0.81 | 0.81 | ||
| 2099 | 18.34 | 14.30 | -4.03 | — | -0.00 | 0.81 | 0.81 | ||
| 2100 | 18.35 | 14.30 | -4.05 | — | -0.00 | 0.81 | 0.81 | ||
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% | 14.47% | -3.14% | 2036 | -0.00% | 0.68% | 0.68% | ||
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.