percent 2021 6.35 percent 2022 6.40 percent 2023 6.45 percent 2024 6.50 percent 2025 6.55 percent 2026 6.60 percent 2027 6.65 percent 2028 6.70 percent 2029 6.75 percent 2030 6.80 percent 2031 6.85 percent 2032 6.90 percent 2033 6.95 percent 2034 7.00 percent 2035 7.05 percent 2036 7.10 percent 2037 7.15 percent 2038 7.20 percent 2039 7.25 percent 2040 7.30 percent 2041 7.35 percent any calendar year after 2041 7.40 percent . (c) Self-Employment Income The table in subsection (a) of section 1401 of the Internal Revenue Code of 1986 is amended to read as follows: In cases of wages The rate of tax  received during: shall be: 1990 or any calendar year before 2019 12.40 percent 2019 12.50 percent 2020 12.60 percent 2021 12.70 percent 2022 12.80 percent 2023 12.90 percent 2024 13.00 percent 2025 13.10 percent 2026 13.20 percent 2027 13.30 percent 2028 13.40 percent 2029 13.50 percent 2030 13.60 percent 2031 13.70 percent 2032 13.80 percent 2033 13.90 percent 2034 14.00 percent 2035 14.10 percent 2036 14.20 percent 2037 14.30 percent 2038 14.40 percent 2039 14.50 percent 2040 14.60 percent 2041 14.70 percent any calendar year after 2041 14.80 percent . (d) Effective date The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2017. 204. Social Security Trust Fund established (a) In general Section 201(a) of the Social Security Act ( 42 U.S.C. 401(a) ) is amended to read as follows: (a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the Social Security Trust Fund . The Social Security Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund and the amount standing to the credit of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund on the books of the Treasury on January 1 of the first calendar year beginning after the