The Bureau of the Fiscal Service manages the two distinct federal accounts that fund Social Security benefits. These accounts hold special issues, which are non-marketable Treasury certificates backed by the full faith and credit of the U.S. government. In 2025, the combined program generated $1,449.3 billion in income but spent $1,609.5 billion, reducing total reserves to $2,561.3 billion. If reserves are exhausted, the Social Security Administration would lack legal authority to pay full benefits without congressional intervention. The 2024 Trustees Report projects the OASI Trust Fund will deplete in 2033, while the DI Trust Fund remains solvent through 2098.
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