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 27.5%–28.5% via the Debt Sunset Governor — launch ± an automatic budget of 0.5%, moved with the top income rate and the VAT
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% above $10M, on current law plus three added rungs; moved with the VAT and the payroll rate in Debt Sunset steps inside an automatic budget of +2% from launch
- 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 3.7 / 5.9 / 8.1 / 10% over Years 1–4
- Luxury supplement: 6% 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): ~$95/adult + $34/child per month, paid per person with no household test; scheduled commitment toward the ≈$323B envelope (the HHS household-schedule total at the standard rate) — the ramp scales with the rate ladder, and shortfalls are GF-absorbed, never cut from households
Phase-in: Rate steps, not base-phasing: 3.7 / 5.9 / 8.1 / 10% over Years 1–4, with the luxury supplement live from Year 1.
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% across $10M / $50M / $250M / $1B (v10.9; blended effective ≈1.26%)
- 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 30/34/38% (top Debt-Sunset-adjustable); capital gains realize at death (52% top, step-up eliminated)
- Accession flat 5% on lifetime cumulative receipts ($2M exemption; executor-withheld, stamped); GST derived ≈39.0% per skip (composite × 0.95; 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.
- 0.15% Year 1 → a recommended 0.75% terminal rate by Year 9 on unimproved land value, adjustable to revenue requirements by the Statistics Board (LAND Act income-tax adjustment)
- MID + §121 phase out on the same glide path, with no replacement demand subsidy
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.
- One federal payer, four payment methods matched to cost structure (reference fee schedule · capacity payment · capitation with reinsurance · hospital global budgets)
- Universal essential floor — medical, mental health, SUD, preventive dental, emergency vision, skilled post-acute care (Medicare-equivalent; no new long-term-care entitlement); regulated supplemental market on top; 15–16% of GDP planning range by the 2050s; access-adjusted cost brake warns at 17.4% and backstops at 19.61%
- Central basis $6.30T of FEDERAL CASH at the FY2036 reference (13.487% of that year's GDP) — never the national-spending basis; national health spending is separately planned at 15–16% of GDP by the 2050s, on the way to the 13.0% objective by the late 2070s
Phase-in: 6–8 year capacity-gated rollout — tranches by employer size, average payroll, and region phase WHO ENROLLS WHEN, never the rate (full 28% payroll from a tranche's first day). The AHQB fee-schedule standup follows Maryland's all-payer model, the tested on-ramp; AHQB can pause or roll back a region-tranche cell if capacity gates fail. Federal Medicaid absorbed per state at capacity-gate clearance (Years 4–7); states keep their share unconditioned from their absorption date (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
Statute-level implementation notes (4)
- Snapshot rule (v10.11, per Bill 2026-07-15): Phase-1 uninsured priority attaches at a statutory lookback — 12+ months uninsured as of January 1, 2029. Populations a state drops after the snapshot do not jump the queue; they wait for their state's scheduled absorption date.
- Per-state MOE bridge: continued federal Medicaid matching is conditioned on maintained eligibility standards + state share — a condition on the existing program's own funds during a bounded window with a scheduled endpoint (inside NFIB v. Sebelius) — ending the quarter the state's population enrolls at capacity-gate clearance.
- Employer conversion order: highest plan value / payroll first inside the employer window, ahead of Medicare/Medicaid, behind the uninsured; collectively bargained plans run to CBA expiry, capped at 3 years.
- Employer-funded supplemental is taxable compensation — no new exclusion, ever (lint-enforced); bridge-quality uplift: Medicaid pays Medicare rates for primary care + prenatal during the bridge (~$9B/yr, scaling out with absorption).
- 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 phase, $2.4T cumulative; statutory floor 0.45% GDP for the horizon — the floor does not end with the buildout (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.
- Each eligible voter receives $100 in Democracy Vouchers per federal election cycle to assign among qualified 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.
- Statistics Board calculation on the projected retirement date: a projected date two or more years beyond, or ahead of, the most recent one moves the top income rate, the VAT and the payroll rate together in steps sized to bring it back within one year; automatic moves limited to a total of +2% top rate, +2% VAT and +0.5% payroll from the launch rates, beyond which Congress must act; cause-agnostic
- 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.