As the chart in that CBO report shows, SS revenues have been falling short of outlays for a couple years now and the gap is about to expand rapidly. The parlor games with the SS trust fund/lock box continue here with the payroll tax cut, which will decrease revenues $100B. If one still believes in the lock box concept, SS loses no revenue here because it simply takes more money from the general revenue, i.e. the left hand of the govt. pays the right, and the left hand borrows more.