Provisions Affecting Taxation of Benefits

Present law taxation of Social Security benefits

These provisions revise the current rules for subjecting Social Security benefits to personal income tax. For the provisions listed below, we provide estimates of the financial effect on the OASDI program over the long-range period (the next 75 years) and for the 75th year. In addition, we provide detailed single year tables.

All estimates are based on the intermediate assumptions described in the 2009 Trustees Report. Choose the type of estimates (summary or detailed) from the list of provisions.

Number	Table and graph selection
H1	Tax Social Security benefits in a manner similar to private pension income beginning in 2010. Phase out the lower-income thresholds during 2010-2019. Summary measures and graphs (PDF version) Detailed single year tables (PDF version) Memorandum containing the provision (effective dates may be different)
H2	Tax Social Security benefits in a manner similar to private pension income beginning in 2010. Phase out the lower-income thresholds during 2010-2029. Summary measures and graphs (PDF version) Detailed single year tables (PDF version) Memorandum containing the provision (effective dates may be different)
	Above provisions Summary measures


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