The threshold, set at $32,000 for married couples and $25,000 for single filers, has not been adjusted for inflation since its implementation. Consumer prices have tripled since 1984, and rising nominal benefits (including annual cost-of-living adjustments) push more retirees past this fixed line, eroding their real standard of living. This share is projected to rise from under 10% in 1984 to 56% by 2050. Higher taxation tiers, added in 1993, also remain unindexed.