Proposed Provision: H4. Increase the threshold for taxation of OASDI benefits to $50,000 for single filers and $100,000 for joint filers starting in 2026. Taxation of benefits revenues transferred to the Hospital Insurance (HI) Trust Fund would be the same as if the current-law computation applied.
OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)
| Year |
Current Law |
Provision |
| 2024 | 188 | 188 |
| 2025 | 171 | 171 |
| 2026 | 152 | 152 |
| 2027 | 134 | 133 |
| 2028 | 117 | 114 |
| 2029 | 101 | 96 |
| 2030 | 84 | 78 |
| 2031 | 68 | 61 |
| 2032 | 53 | 44 |
| 2033 | 37 | 27 |
| 2034 | 22 | 11 |
| 2035 | 7 | -6 |
| 2036 | -9 | -23 |
| 2037 | -26 | -41 |
| 2038 | -43 | -59 |
| 2039 | -60 | -78 |
| 2040 | -78 | -97 |
| 2041 | -96 | -117 |
| 2042 | -115 | -137 |
| 2043 | -135 | -157 |
| 2044 | -154 | -178 |
| 2045 | -174 | -199 |
| 2046 | -194 | -220 |
| 2047 | -215 | -241 |
| 2048 | -235 | -263 |
| 2049 | -256 | -284 |
| 2050 | -277 | -306 |
| 2051 | -299 | -328 |
| 2052 | -320 | -351 |
| 2053 | -342 | -373 |
| 2054 | -364 | -396 |
| 2055 | -386 | -419 |
| 2056 | -409 | -442 |
| 2057 | -431 | -465 |
| 2058 | -455 | -489 |
| 2059 | -478 | -513 |
| 2060 | -502 | -538 |
| 2061 | -527 | -563 |
| 2062 | -553 | -589 |
| 2063 | -579 | -616 |
| 2064 | -605 | -643 |
| 2065 | -632 | -670 |
| 2066 | -660 | -698 |
| 2067 | -688 | -726 |
| 2068 | -716 | -755 |
| 2069 | -745 | -784 |
| 2070 | -774 | -814 |
| 2071 | -803 | -844 |
| 2072 | -834 | -875 |
| 2073 | -864 | -906 |
| 2074 | -895 | -937 |
| 2075 | -927 | -969 |
| 2076 | -960 | -1002 |
| 2077 | -993 | -1036 |
| 2078 | -1027 | -1071 |
| 2079 | -1062 | -1106 |
| 2080 | -1098 | -1143 |
| 2081 | -1134 | -1180 |
| 2082 | -1172 | -1217 |
| 2083 | -1209 | -1256 |
| 2084 | -1248 | -1295 |
| 2085 | -1287 | -1335 |
| 2086 | -1327 | -1375 |
| 2087 | -1368 | -1416 |
| 2088 | -1409 | -1458 |
| 2089 | -1450 | -1500 |
| 2090 | -1491 | -1542 |
| 2091 | -1532 | -1583 |
| 2092 | -1573 | -1624 |
| 2093 | -1612 | -1664 |
| 2094 | -1651 | -1703 |
| 2095 | -1689 | -1742 |
| 2096 | -1727 | -1780 |
| 2097 | -1764 | -1818 |
| 2098 | -1801 | -1855 |
| 2099 | -1838 | -1892 |
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