Funding follows canon: every stream is a General Fund appropriation unless it is one of the two ring-fenced trusts, a targeted formula pool, or a pass-through collected specifically to be returned.
- 28.0% total (10.5% employee / 17.5% employer), uncapped, single rate
- Corridor 25.0–29.0% via the Debt Sunset Governor
Phase-in: Day-1 rates (retroactive to Jan 1 of the enactment year); FICA keeps collecting through the withholding-table conversion — the blend is mechanics, not a policy ramp.
- Top rate 52% across 12 brackets; corridor 49.0–53.0%
- Same rate on wages, capital gains, and carried interest
Phase-in: Day-1; current-law income tax continues collecting through the conversion.
- Terminal 10% standard; rate steps 0 / 2.5 / 5 / 7.5 / 10% Years 1–5
- Luxury supplement: 5% of the amount above per-category CPI-indexed floors (vehicles $110K · watches $3K · jewelry $5K · art $10K · boats $250K · aircraft $500K), live from Year 1 — ≈$45–55B in Year 1 (fully rebated), ≈$70–75B/yr at maturity (engine-scored)
- Pre-bate (pass-through): $100/adult + $50/child per month caps; prebate = min(gross, ~$362B envelope) — never ahead of collections
Phase-in: Rate steps, not base-phasing. Year 1: standard 0%, supplement live (~$45–55B, fully rebated) while registration and prebate rails are proven.
Statute-level implementation notes (5)
- Input-credit DENIAL on luxury-banded goods bought by businesses for non-resale use (the company-car dodge; mirrors passenger-car input-VAT blocks).
- Anti-splitting SINGLE-SUPPLY rule: an article cannot be unbundled into sub-threshold components — hull plus fittings is still a yacht.
- Dealer second-hand sales use the same excess-over-floor base on the resale price; private-party sales sit outside VAT.
- Luxury floors defined by HTS/HS code families and indexed to CPI-U; NSB publishes the schedule by rule.
- Exports zero-rated; imports pay at customs (destination principle).
- Starts $80/ton, +$30/yr statutory escalator, cap $680
- Stipend rebates ALL revenue at/below $160/ton from Day 1; rural uplift ×1.25 (flat, canonized v10.7)
- Above-cap revenue → Climate Adaptation Trust (its sole source)
Phase-in: None — pass-throughs do not phase; the stipend is 100% from Day 1.
- Escalator 0.80 / 1.00 / 1.50 / 2.00 / 2.20% across $10M / $50M / $250M / $1B / $10B
- Annual top-up: min(rate × bracketed wealth, residual projected estate liability) — never suspended
- Disclosure window opens AT ENACTMENT retroactive to Jan 1; Year-1 sweetheart = 10% lifetime discount on the holder's bracket payment (hard-to-discover assets)
Phase-in: Disclosure/valuation standup over ~4 years (filings stagger by asset class inside the 36-month window).
Statute-level implementation notes (3)
- Heir liability on undisclosed assets: no limitation period runs until adequate disclosure (see /legislation/undisclosed-covered-assets).
- Nonculpable heirs liable only to the value received; culpable participants personally liable without cap.
- Every dollar prepaid credits dollar-for-dollar against the estate tax; overflow credits the heirs' accession tax.
- Estate 32/37/42% (Year-10 step 30/35/40 conditional); capital gains realize at death (52% top, step-up eliminated)
- Accession 15/20/25% on lifetime cumulative receipts ($2M exemption); GST flat 35% per skip (a layer on accession)
- Institutional excise: one-third (charitable) / two-thirds (dynasty-class) of index-referenced real return
Phase-in: Day-1 enforcement; recapture of past-accumulated untaxed value reconciles prospectively at the next transfer/sale/death event.
- 1.5% on US business gross receipts ($25M small-business exemption) + 2pp corporate book-minimum step (15→17%)
- Fiscal Years 1–5 only, sunsetting Year 6 (~$0.35T at 2030)
Phase-in: None — Day-1 enforcement inside a fixed five-year window.
- 0.1% Year 1 → 0.5% terminal by Year 9 on unimproved land value (LAND Act income-tax adjustment)
- MID + §121 phase out on the same glide path; First-Time Stability Credit replaces them
Phase-in: 8–10-year rate ramp calibrated to avoid a national balance-sheet shock.
- Systemic-risk levy accumulates the pre-funded Reserve; deployment by the Financial Stability and Disbursement Board
- One of exactly two ring-fenced trusts (with the Climate Adaptation Trust)
Phase-in: Levy from Day 1; the Reserve accumulates to its steady-state target.
- Sole source: carbon revenue above the $160/ton rebate cap; ~200-year horizon, ~$22T deployed
- Treasuries-only mandate (~0% real return — canonical); EPCR draws capped at ~90% of trailing-3-year inflows
- Chart scenarios: receipts ÷ 200 yrs floor ≈ $110B/yr and 2× ≈ $220B/yr
Phase-in: Deposits begin when the fee crosses $160/ton; reserve decade precedes the first draws.
Statute-level implementation notes (1)
- Severe-event disaster response stays a General Fund obligation via the Stafford Act / Disaster Relief Fund — the Trust has no emergency valve.
- Divisor incidence: worker gross G = W/(1+r); employer cost identical to a domestic hire (W × 1.175)
- Rate from a published scoring formula (credentials, language, experience, age) — origin-neutral; tenure decline to ~10% by Year 9
- Intake ramp 1 → 1.25 → 1.5 → 1.75M/yr, step-annual
- Revenue pools nationally; host communities draw by immigrant count and need (~$93B/yr at full intake)
Phase-in: Step-annual intake increments matched to budget cycles; capacity-gated, not calendar-only — the ramp pauses itself if processing or absorption lags.
COMPASS gates: Childcare supply (structural + pressure) · Primary-care HPSA · Affordable-housing gap · Transit-job-access shortage
Statute-level implementation notes (3)
- Fillability floor: a position is not fillable with immigrant labor when G = W/(1+r) falls below minimum wage — no employer top-up mechanism exists.
- Declared-wage verification by revealed preference (domestic-share test) — mechanism entirely NSB rule-making; the published figures are schematic.
- Misclassification is payroll-tax fraud with corporate liability.
- Paid amount = base × age × locale × phase-in; beginning at $800/mo, over $1,000/mo in high-cost regions, tapering with child number and age
- Aggregate envelope ~$360B/yr at full phase
Phase-in: 50% Year 1 · 75% Year 2 · 100% Year 3+ — NO acceleration mechanism of any kind (deleted v10.7). Rebates carry the Year 1–2 distributional load.
- $1,000 at birth + $1,000/yr × 18 = $19,000; vests 18–21 quarterly
Phase-in: Rails standup rides the UCA curve (50/75/100).
- $1,000/yr accrual from birth, $20,000 lifetime cap, forfeit at 55
- Flat accrual — no multipliers, no countercyclical doubling (deprecated v10.4)
- Redeemable only at MERIT-accredited providers via FedCard
Phase-in: Accrual from Day 1; redemption rails ride FedCard standup.
- 50/25/25 operating split (Accord / employer-or-host / family) as statutory mandatory spending; UCA covers the family 25%
- Mixed delivery: federal anchor sites (38 USC 7809) · private leased centers · FFN navigators (MN 142D.24 model)
- Closes the 4.2M-slot gap over a five-phase 10-year build
Phase-in: Five phases over 10 years; employer mandate at 50+ workers AND 30%+ nonstandard hours.
COMPASS gates: Childcare supply (desert identification drives anchor-site placement)
- No payroll ring-fence; Trust draws down on the Trustees' path (OASI depletes Q4 2032) — then the General Fund carries benefits permanently
- Dignity Floor $1,150/mo for 30-year contributors — full from Year 1, General Fund
- Bend points stretched 90/28/22/10/5
Phase-in: Dignity Floor: none (full from Year 1). The Accord prevents the ~22% statutory cut at depletion.
- Single federal payer, three delivery lanes (fee-for-service on AHQB schedules · capitated managed care · VHA expanded)
- Universal floor incl. dental, vision, hearing, mental health, SUD, long-term care; ~12% GDP at maturity vs 16.8% Cost Brake trigger
- Central basis $5.90T at Year 10
Phase-in: 4–6 year capacity-gated rollout (Phases 0–4) — the AHQB fee-schedule standup follows Maryland's all-payer model, the tested on-ramp; AHQB can roll back a phase if capacity gates fail. Federal Medicaid absorbed; states keep their share unconditioned (the federalism dividend, on the record at /federalism/assumption-ledger).
COMPASS gates: Maternity-care desert · Trauma-access desert · Primary-care HPSA · Mental-health-provider shortage
- Prepaid debit rail carrying the prebate, stipend, UCA, and wallet — push-only; government cannot see spending without a warrant
- Milestone-gated procurement; interim delivery bridge until rails complete
Phase-in: Milestone procurement; the stipend/prebate delivery bridge covers households before card issuance completes.
- 31,000 locations: FedCard enrollment, telehealth booths, COMPASS liaison; program-employed staff, compartmentalized data
Phase-in: Upgrades sequenced with FedCard and telehealth standup (Tier-1 universal by Year 3).
- Eleven shortage indicators (structural + pressure pairs), published quarterly at county/tract level by the NSB
- Metric additions (v10.8, adopted with credit): Chetty economic-connectedness · Case–Deaton despair-mortality sentinel (CDC WONDER) · a Cost-of-Thriving companion (Cass)
- Waterline triage: worst gaps funded to minimum effective dose first; unfunded remainder published
Phase-in: Years 1–2 gate on existing federal series (HRSA HPSA, ACS, CDC PLACES, Child Care Aware); NSB assumes the indicators at stand-up.
- 25-year buildout, $2.4T cumulative; statutory floor 0.45% GDP (supermajority to breach)
- Clears ~75% of the ASCE backlog ($3.7T → $0.9T); Tier-1 Civilization-Premium 25–30% of envelope
- Fix-it-first floor anchored ≥ BEA consumption-of-fixed-capital; gate on FHWA/FTA state-of-good-repair backlog ratio
Phase-in: Four eras: Civilization-Premium ramp → backlog buildout → tail completion → maintenance. Early years funding-limited (other programs have priority); later years capacity-limited — which is why the delivery agent expands first.
Statute-level implementation notes (1)
- Delivery agent (v10.8, per Bill): early USACE expansion is the coordination/delivery backbone for all four infrastructure classes — it creates smart customers for private procurement plus direct delivery capacity, maximizing ROI and delivery capacity by Year 10.
- Five civilian tracks; 7,500 entrants/yr at steady state by 2036; compact = full ride → 5 years public service + reserve recall
- ~$2.5–3.5B/yr at steady state
Phase-in: 1,000 (2029) → 3,000 (2031) → 5,500 (2033) → steady state.
- Every voter receives an equal voucher allotment to assign to candidates — equal cash drowns unequal cash
- Seattle precedent (operating since 2017); no means test, no match formula (matching amplifies existing donors)
Phase-in: Rides FedCard rails; engine assignment and allotment size confirmed at workbook.
Statute-level implementation notes (2)
- Candidate qualification thresholds + a real-time public ledger of assignments (the Seattle anti-harvesting answers).
- Buying or coercing vouchers is a criminal offense.
- Coupled payroll + top-rate 0.25pp steps inside the corridors (25.0–29.0% / 49.0–53.0%); cause-agnostic, forward-looking (Year N+4 test)
- Domain governors: Speculation Brake · Input Shield · Healthcare Cost Brake · Financial Stability (five total; Productivity Turbo retired v10.7)
Phase-in: Statutory from Day 1; dormant during standup years by design.
Reading the table: benefit phase-ins reflect real administrative-capacity limits; enforcement is never gradual. Parameters render live from the canonical config — the same source the fiscal engine computes from — so this table cannot drift from the published numbers. Statute-level notes are commitments carried into drafting, not prose promises.