Proposed Provision: F11. Apply a separate 12.4-percent tax on net investment income (NII), as defined in the Affordable Care Act (ACA), payable to the OASI and DI Trust Funds with an unindexed threshold of $400,000, effective 2026 and later. The NII tax would apply to the lesser of NII and the excess of modified adjusted income (MAGI) above the unindexed threshold of $400,000. This single threshold would apply regardless of tax filing status.
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 | 140 |
| 2028 | 117 | 129 |
| 2029 | 101 | 118 |
| 2030 | 84 | 107 |
| 2031 | 68 | 96 |
| 2032 | 53 | 86 |
| 2033 | 37 | 77 |
| 2034 | 22 | 67 |
| 2035 | 7 | 57 |
| 2036 | -9 | 47 |
| 2037 | -26 | 37 |
| 2038 | -43 | 26 |
| 2039 | -60 | 15 |
| 2040 | -78 | 4 |
| 2041 | -96 | -8 |
| 2042 | -115 | -20 |
| 2043 | -135 | -32 |
| 2044 | -154 | -45 |
| 2045 | -174 | -57 |
| 2046 | -194 | -70 |
| 2047 | -215 | -83 |
| 2048 | -235 | -96 |
| 2049 | -256 | -109 |
| 2050 | -277 | -122 |
| 2051 | -299 | -136 |
| 2052 | -320 | -149 |
| 2053 | -342 | -163 |
| 2054 | -364 | -177 |
| 2055 | -386 | -192 |
| 2056 | -409 | -206 |
| 2057 | -431 | -221 |
| 2058 | -455 | -237 |
| 2059 | -478 | -252 |
| 2060 | -502 | -268 |
| 2061 | -527 | -285 |
| 2062 | -553 | -302 |
| 2063 | -579 | -320 |
| 2064 | -605 | -337 |
| 2065 | -632 | -356 |
| 2066 | -660 | -374 |
| 2067 | -688 | -393 |
| 2068 | -716 | -413 |
| 2069 | -745 | -432 |
| 2070 | -774 | -452 |
| 2071 | -803 | -473 |
| 2072 | -834 | -493 |
| 2073 | -864 | -515 |
| 2074 | -895 | -536 |
| 2075 | -927 | -558 |
| 2076 | -960 | -581 |
| 2077 | -993 | -604 |
| 2078 | -1027 | -627 |
| 2079 | -1062 | -652 |
| 2080 | -1098 | -676 |
| 2081 | -1134 | -701 |
| 2082 | -1172 | -727 |
| 2083 | -1209 | -753 |
| 2084 | -1248 | -779 |
| 2085 | -1287 | -806 |
| 2086 | -1327 | -833 |
| 2087 | -1368 | -860 |
| 2088 | -1409 | -888 |
| 2089 | -1450 | -915 |
| 2090 | -1491 | -942 |
| 2091 | -1532 | -969 |
| 2092 | -1573 | -996 |
| 2093 | -1612 | -1022 |
| 2094 | -1651 | -1048 |
| 2095 | -1689 | -1073 |
| 2096 | -1727 | -1097 |
| 2097 | -1764 | -1122 |
| 2098 | -1801 | -1146 |
| 2099 | -1838 | -1170 |
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