Proposed Provision: Tax all voluntary salary reduction plan contributions (such as Cafeteria 125 plans and FSAs) like 401(k)s for OASDI payroll tax purposes, effective 2012.

OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)

Year Present Law Provision
2010355355
2011353353
2012350352
2013346350
2014341347
2015335344
2016330340
2017324336
2018317331
2019309325
2020299317
2021289309
2022277299
2023264288
2024251276
2025237263
2026221250
2027205235
2028189220
2029171205
2030154189
2031136173
2032117156
203398139
203479122
203559104
20363986
20371968
2038-150
2039-2132
2040-4213
2041-63-5
2042-84-24
2043-105-42
2044-126-61
2045-147-80
2046-168-99
2047-189-118
2048-211-137
2049-233-156
2050-255-176
2051-277-195
2052-299-215
2053-321-235
2054-344-255
2055-366-275
2056-389-296
2057-412-316
2058-436-338
2059-460-359
2060-485-381
2061-509-403
2062-534-426
2063-560-449
2064-586-472
2065-612-496
2066-638-520
2067-665-544
2068-692-568
2069-720-593
2070-748-619
2071-776-645
2072-805-671
2073-834-697
2074-864-724
2075-894-752
2076-925-780
2077-957-809
2078-989-838
2079-1021-868
2080-1054-898
2081-1087-928
2082-1121-959
2083-1156-991
2084-1191-1023
2085-1227-1056
back