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 |
2010 | 355 | 355 |
2011 | 353 | 353 |
2012 | 350 | 352 |
2013 | 346 | 350 |
2014 | 341 | 347 |
2015 | 335 | 344 |
2016 | 330 | 340 |
2017 | 324 | 336 |
2018 | 317 | 331 |
2019 | 309 | 325 |
2020 | 299 | 317 |
2021 | 289 | 309 |
2022 | 277 | 299 |
2023 | 264 | 288 |
2024 | 251 | 276 |
2025 | 237 | 263 |
2026 | 221 | 250 |
2027 | 205 | 235 |
2028 | 189 | 220 |
2029 | 171 | 205 |
2030 | 154 | 189 |
2031 | 136 | 173 |
2032 | 117 | 156 |
2033 | 98 | 139 |
2034 | 79 | 122 |
2035 | 59 | 104 |
2036 | 39 | 86 |
2037 | 19 | 68 |
2038 | -1 | 50 |
2039 | -21 | 32 |
2040 | -42 | 13 |
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 |
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