Proposed Provision: Beginning in 2011, make all earnings subject to the OASDI payroll tax and give benefit credit using an PIA formula that is extended to provide less credit for those with AIMEs higher than the current-law maximum AIME level. The high end of the benefit formula, applied to 2009, would be: 15 percent of AIME between $4,483 and $8,900 ($106,800 divided by 12), plus 3 percent of AIME over $8,900.