国会预算办公室：2026年社会保障福利税报告（英文版）

Social Security—the largest single program in the federal budget—has two components. Old-Age and Survivors Insurance (OASI) provides benefits to retired workers, their eligible dependents, and some survivors of deceased workers. Disability Insurance (DI) provides benefits to disabled workers and their dependents. Unlike most sources of income, which are either fully subject to tax or not subject to tax at all, Social Security benefits are subject to tax on a sliding scale, meaning that the po