Proposed Provision: A9. For single/head-of-household/married-filing-separate taxpayers with modified adjusted gross income (MAGI) below $85,000 and for joint filers with MAGI below $170,000 for the prior tax year, use the chain-weighted version of the Consumer Price Index for All Urban Consumers (C-CPI-U) to calculate the cost-of-living adjustment (COLA), beginning with the December 2018 COLA. For those beneficiaries whose MAGI is above the $85,000/$170,000 for the prior tax year, provide no COLA. Index the eligibility income threshold amounts to the CPI-U after December 2018.

OASDI Cost Rates and Income Rates
(as a percentage of taxable payroll)

  Income Rates Cost Rates
Year Present Law Provision Present Law Provision
201612.912.914.014.0
201712.912.913.713.7
201813.013.013.913.9
201913.013.014.013.9
202013.013.014.114.0
202113.013.014.314.1
202213.013.014.514.2
202313.113.014.814.4
202413.113.115.014.6
202513.113.115.314.8
202613.113.115.514.9
202713.113.115.615.0
202813.213.115.815.1
202913.213.116.015.2
203013.213.116.115.3
203113.213.116.215.4
203213.213.216.315.4
203313.213.216.415.5
203413.213.216.515.5
203513.213.216.515.5
203613.213.216.615.5
203713.213.216.615.5
203813.213.216.615.5
203913.213.216.615.4
204013.213.216.615.4
204113.213.216.615.3
204213.213.216.515.3
204313.213.216.515.2
204413.213.216.515.1
204513.213.216.415.1
204613.213.216.415.1
204713.213.216.415.0
204813.213.216.415.0
204913.213.216.415.0
205013.213.216.414.9
205113.213.216.414.9
205213.213.216.414.9
205313.213.216.414.9
205413.213.216.414.9
205513.213.216.514.9
205613.213.216.515.0
205713.313.216.615.0
205813.313.216.615.0
205913.313.216.715.1
206013.313.216.715.1
206113.313.216.815.1
206213.313.216.815.1
206313.313.216.915.2
206413.313.216.915.2
206513.313.217.015.2
206613.313.217.015.2
206713.313.217.115.3
206813.313.217.115.3
206913.313.217.215.3
207013.313.217.215.3
207113.313.217.315.3
207213.313.217.315.4
207313.313.217.315.4
207413.313.217.415.4
207513.313.217.415.4
207613.313.217.415.3
207713.313.217.415.3
207813.313.217.415.3
207913.313.217.415.3
208013.313.217.415.2
208113.313.217.415.2
208213.313.217.415.2
208313.313.217.415.2
208413.313.217.415.2
208513.313.217.515.2
208613.313.217.515.2
208713.313.217.515.2
208813.313.217.615.2
208913.313.217.615.2
209013.313.217.715.2
209113.313.217.715.2
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