13.60 percent 2032 13.70 percent 2033 13.80 percent 2034 13.90 percent 2035 14.00 percent 2036 14.10 percent 2037 14.20 percent 2038 14.30 percent 2039 14.40 percent 2040 14.50 percent 2041 14.60 percent 2042 14.70 percent Any calendar year after 2042 14.80 percent. . (d) Effective date The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2018. 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 date of the enactment of section 204 of the Social Security 2100 Act , which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Social Security Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Social Security Trust Fund as hereinafter provided. There is hereby appropriated to the Social Security Trust Fund for the first fiscal year that begins after date of the enactment of section 204 of the Social Security 2100 Act , and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 percent of— (1) the taxes imposed by chapter 21 (other than sections 3101(b) and 3111(b)) of the Internal Revenue Code of 1986 with respect to wages (as defined in section 3121 of such