Proposed Provision: F8. For active S-corporation officers and limited partners, apply a 16.2 percent tax on investment income as defined in the ACA, with unindexed thresholds as in the ACA ($200,000 single filer, $250,000 for married filing joint), starting in 2025. Proceeds go to the OASDI Trust Funds for tax attributable to 12.4 percent of the total 16.2 percent tax rate.
OASDI Cost Rates and Income Rates
(as a percentage of taxable payroll)
| |
Income Rates |
Cost Rates |
| Year |
Current Law |
Provision |
Current Law |
Provision |
| 2024 | 13.0 | 13.0 | 14.7 | 14.7 |
| 2025 | 12.9 | 13.8 | 15.0 | 15.0 |
| 2026 | 13.1 | 14.0 | 15.2 | 15.2 |
| 2027 | 13.1 | 14.0 | 15.4 | 15.4 |
| 2028 | 13.1 | 14.1 | 15.4 | 15.4 |
| 2029 | 13.2 | 14.1 | 15.5 | 15.5 |
| 2030 | 13.2 | 14.1 | 15.5 | 15.5 |
| 2031 | 13.2 | 14.1 | 15.6 | 15.6 |
| 2032 | 13.2 | 14.1 | 15.6 | 15.6 |
| 2033 | 13.3 | 14.1 | 15.7 | 15.7 |
| 2034 | 13.3 | 14.2 | 15.8 | 15.8 |
| 2035 | 13.3 | 14.2 | 15.9 | 15.9 |
| 2036 | 13.3 | 14.2 | 16.0 | 16.0 |
| 2037 | 13.3 | 14.2 | 16.1 | 16.1 |
| 2038 | 13.3 | 14.2 | 16.2 | 16.2 |
| 2039 | 13.3 | 14.2 | 16.3 | 16.2 |
| 2040 | 13.3 | 14.2 | 16.3 | 16.3 |
| 2041 | 13.3 | 14.2 | 16.4 | 16.4 |
| 2042 | 13.3 | 14.2 | 16.4 | 16.4 |
| 2043 | 13.3 | 14.2 | 16.5 | 16.5 |
| 2044 | 13.3 | 14.3 | 16.5 | 16.5 |
| 2045 | 13.3 | 14.3 | 16.6 | 16.6 |
| 2046 | 13.3 | 14.3 | 16.6 | 16.6 |
| 2047 | 13.4 | 14.3 | 16.6 | 16.6 |
| 2048 | 13.4 | 14.3 | 16.7 | 16.7 |
| 2049 | 13.4 | 14.3 | 16.7 | 16.7 |
| 2050 | 13.4 | 14.3 | 16.8 | 16.8 |
| 2051 | 13.4 | 14.3 | 16.8 | 16.8 |
| 2052 | 13.4 | 14.3 | 16.9 | 16.9 |
| 2053 | 13.4 | 14.3 | 16.9 | 16.9 |
| 2054 | 13.4 | 14.3 | 17.0 | 17.0 |
| 2055 | 13.4 | 14.3 | 17.1 | 17.1 |
| 2056 | 13.4 | 14.3 | 17.2 | 17.2 |
| 2057 | 13.4 | 14.3 | 17.2 | 17.2 |
| 2058 | 13.4 | 14.4 | 17.3 | 17.3 |
| 2059 | 13.4 | 14.4 | 17.4 | 17.4 |
| 2060 | 13.4 | 14.4 | 17.5 | 17.5 |
| 2061 | 13.4 | 14.4 | 17.6 | 17.6 |
| 2062 | 13.4 | 14.4 | 17.7 | 17.7 |
| 2063 | 13.4 | 14.4 | 17.7 | 17.7 |
| 2064 | 13.4 | 14.4 | 17.8 | 17.8 |
| 2065 | 13.5 | 14.4 | 17.9 | 17.9 |
| 2066 | 13.5 | 14.4 | 17.9 | 17.9 |
| 2067 | 13.5 | 14.4 | 18.0 | 18.0 |
| 2068 | 13.5 | 14.4 | 18.0 | 18.0 |
| 2069 | 13.5 | 14.4 | 18.1 | 18.1 |
| 2070 | 13.5 | 14.4 | 18.2 | 18.2 |
| 2071 | 13.5 | 14.5 | 18.3 | 18.2 |
| 2072 | 13.5 | 14.5 | 18.3 | 18.3 |
| 2073 | 13.5 | 14.5 | 18.4 | 18.4 |
| 2074 | 13.5 | 14.5 | 18.4 | 18.4 |
| 2075 | 13.5 | 14.5 | 18.5 | 18.5 |
| 2076 | 13.5 | 14.5 | 18.5 | 18.5 |
| 2077 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2078 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2079 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2080 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2081 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2082 | 13.5 | 14.5 | 18.6 | 18.6 |
| 2083 | 13.5 | 14.5 | 18.5 | 18.5 |
| 2084 | 13.5 | 14.5 | 18.5 | 18.5 |
| 2085 | 13.5 | 14.5 | 18.5 | 18.5 |
| 2086 | 13.5 | 14.5 | 18.4 | 18.4 |
| 2087 | 13.5 | 14.5 | 18.4 | 18.4 |
| 2088 | 13.5 | 14.5 | 18.3 | 18.3 |
| 2089 | 13.5 | 14.5 | 18.2 | 18.2 |
| 2090 | 13.5 | 14.5 | 18.2 | 18.2 |
| 2091 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2092 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2093 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2094 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2095 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2096 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2097 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2098 | 13.5 | 14.5 | 18.1 | 18.1 |
| 2099 | 13.5 | 14.5 | 18.2 | 18.2 |
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