§ 7447. Retirement

Footnotes

1. 1 See References in Text note below.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 880 · 68A Stat. 880

   Enacted · 26 U.S.C. § 7447

   Aug. 16, 1954, ch. 736, 68A Stat. 880

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 880

2. 1966

   Pub. L. 89–354 § 1 · 80 Stat. 5

   1. Substituted · 26 U.S.C. § 7447(d)

      Pub. L. 89–354 substituted “during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period” for “at a rate which bears the same ratio to the rate of the salary payable to him as judge at the time he ceases to be a judge” wherever appearing

   2. Substituted · 26 U.S.C. § 7447(d)

      Pub. L. 89–354 substituted “the rate of such salary for such period” for “the rate of such salary” wherever appearing

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 89–354 substituted “during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period” for “at a rate which bears the same ratio to the rate of the salary payable to him as judge at the time he ceases to be a judge” and “the rate of such salary for such period” for “the rate of such salary” wherever appearing.

3. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 954(e)(1) · 83 Stat. 487

   Struck · 26 U.S.C. § 7447(a)(4)

   Pub. L. 91–172, § 954(e)(1), struck out par. (4) which defined the term “Civil Service Retirement Act”

   Source evidence

   Code amendment note
   Subsec. (a)(4). Pub. L. 91–172, § 954(e)(1), struck out par. (4) which defined the term “Civil Service Retirement Act”.

   Enacted provision · exact public law section
   (1) Paragraph (4) of subsection (a) is repealed.

4. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 960(c) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7447(a)(1)

   Pub. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”.

   Enacted provision · exact public law section
   (c) Sections 7447(a)(1) and 7448(a)(1) (relating to retirement and survivor annuities) are each amended by striking out “Tax Court of the United States” and inserting in lieu thereof “United States Tax Court”.

5. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 960(d) · 83 Stat. 487

   Inserted · 26 U.S.C. § 7447(a)(5)

   Pub. L. 91–172, § 960(d), inserted reference to service as a judge of the Tax Court of the United States

   Source evidence

   Code amendment note
   Subsec. (a)(5). Pub. L. 91–172, § 960(d), inserted reference to service as a judge of the Tax Court of the United States.

   Enacted provision · exact public law section
   (d) Section 7447(a)(5) (relating to periods of service) is amended by striking out “or as a member of the Board.” and inserting in lieu thereof “, as judge of the Tax Court of the United States, or as a member of the Board of Tax Appeals.”

6. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 954(a) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7447(b)

   Pub. L. 91–172, § 954(a), substituted provisions authorizing retirement at age 70, or age 65 after serving 15 years, or when any judge has become permanently disabled, authorizing any judge not reappointed who has served 15 years or more to retire under enumerated condition, and rendering section 8335(a) of title 5 not applicable to judges, for provisions authorizing retirement after a judge has served 18 years, requiring anyone who served as a judge for 10 years or more and attained the age of 70 years to retire no later than the close of the third month beginning after the month in which he attained 70 years or the month completing the tenth year of service or August 1953, and rendering section 2(a) of the Civil Service Retirement Act not applicable to judges

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 91–172, § 954(a), substituted provisions authorizing retirement at age 70, or age 65 after serving 15 years, or when any judge has become permanently disabled, authorizing any judge not reappointed who has served 15 years or more to retire under enumerated condition, and rendering section 8335(a) of title 5 not applicable to judges, for provisions authorizing retirement after a judge has served 18 years, requiring anyone who served as a judge for 10 years or more and attained the age of 70 years to retire no later than the close of the third month beginning after the month in which he attained 70 years or the month completing the tenth year of service or August 1953, and rendering section 2(a) of the Civil Service Retirement Act not applicable to judges.

   Enacted provision · exact public law section
   (a) Subsection (b) of section 7447 (relating to time of retirement) is amended to read as follows: “(b) Retirement.— “(1) Any judge shall retire upon attaining the age of 70. “(2) Any judge who has attained the age of 65 may retire any time after serving as judge for 15 years or more. “(3) Any judge who is not reappointed following the expiration of the term of his office may retire upon the completion of such term, if (A) he has served as a judge of the Tax Court for 15 years or more and (B) not earlier than 9 months preceding the date of the expiration of the term of his office and not later than 6 months preceding such date, he advised the President in writing that he was willing to accept reappointment to the Tax Court. “(4) Any judge who becomes permanently disabled from performing his duties shall retire. 80 Stat. 571. Section 8335(a) of title 5 of the United States Code (relating to automatic separation from the service) shall not apply in respect of judges.”

7. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 954(b) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7447(d)

   Pub. L. 91–172, § 954(b), substituted provisions specifying methods of computation of retirement pay under subsec. (b) of this section so as to conform such provisions to subsec. (b) (relating to conditions for retiring), for provisions specifying methods of computation for retirement pay under former subsec. (b) of this section (relating to conditions for retiring)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 91–172, § 954(b), substituted provisions specifying methods of computation of retirement pay under subsec. (b) of this section so as to conform such provisions to subsec. (b) (relating to conditions for retiring), for provisions specifying methods of computation for retirement pay under former subsec. (b) of this section (relating to conditions for retiring).

   Enacted provision · exact public law section
   (b) Subsection (d) of such section (relating to retired pay) is amended to read as follows: “(d) Retired Pay.— Any individual who— “(1) retires under paragraph (1), (2), or (3) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period as the number of years he has served as judge bears to 10; except that the rate of such retired pay shall not be more than the rate of such salary for such period; or “(2) retires under paragraph (4) of subsection (b) and elects under subsection (e) to receive retired pay under this subsection shall receive retired pay during any period at a rate— “(A) equal to the rate of the salary payable to a judge during such period if before he retired he had served as a judge not less than 10 years; or “(B) one-half of the rate of the salary payable to a judge during such period if before he retired he had served as a judge less than 10 years. Such retired pay shall begin to accrue on the day following the day on which his salary as judge ceases to accrue, and shall continue to accrue during the remainder of his life. Retired pay under this subsection shall be paid in the same manner as the salary of a judge. In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, that portion of the aggregate number of years he has served as a judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more.”

8. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 954(e)(2) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7447(g)(1)

   Pub. L. 91–172, § 954(e)(2), substituted “civil service retirement laws” and “such civil service retirement laws apply” for “Civil Service Retirement Act” and “such Act applies”, respectively

   Source evidence

   Code amendment note
   Subsec. (g)(1). Pub. L. 91–172, § 954(e)(2), substituted “civil service retirement laws” and “such civil service retirement laws apply” for “Civil Service Retirement Act” and “such Act applies”, respectively.

   Enacted provision · exact public law section
   (2) Paragraph (1) of subsection (g) is amended by striking out “Civil Service Retirement Act” and inserting in lieu thereof “civil service retirement laws” and by striking out “such Act applies” and inserting in lieu thereof “such civil service retirement laws apply”.

9. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 954(c) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7447(g)(2)

   Pub. L. 91–172, § 954(c), substituted provisions that any individual electing to receive retirement pay under subsec. (d) of this section is not to receive any payment under the civil service retirement laws, and no deduction is to be made for the Civil Service Retirement and Disability Fund, and a lump-sum credit computed under section 8331(8) of Title 5 is to be paid, for provisions which enumerated the effects and conditions of electing retirement pay under former subsec. (d) of this section

   Source evidence

   Code amendment note
   Subsec. (g)(2). Pub. L. 91–172, § 954(c), substituted provisions that any individual electing to receive retirement pay under subsec. (d) of this section is not to receive any payment under the civil service retirement laws, and no deduction is to be made for the Civil Service Retirement and Disability Fund, and a lump-sum credit computed under section 8331(8) of Title 5 is to be paid, for provisions which enumerated the effects and conditions of electing retirement pay under former subsec. (d) of this section.

   Enacted provision · exact public law section
   (c) Subsection (g) of such section is amended by striking out paragraphs 68A Stat. 882. 26 USC 7447. (2), (3), and (4) and inserting in lieu thereof the following: “(2) Effect of electing retired pay.— In the case of any individual who has filed an election to receive retired pay under subsection (d)— “(A) no annuity or other payment shall be payable to any person under the civil service retirement laws with respect to any service performed by such individual (whether performed before or after such election is filed and whether performed as judge or otherwise); “(B) no deduction for purposes of the Civil Service Retirement and Disability Fund shall be made from retired pay payable to him under subsection (d) or from any other salary, pay, or compensation payable to him, for any period beginning after the day on which such election is filed; and “(C) such individual shall be paid the lump-sum credit computed under section 8331(8) of title 5 of the United States Code upon making application therefor with the Civil 80 Stat. 564. Service Commission.”

10. 1969

    Tax Reform Act of 1969

    Pub. L. 91–172 § 954(c) · 83 Stat. 487

    Struck · 26 U.S.C. § 7447(g)(3)

    Pub. L. 91–172, § 954(c), struck out par. (3) which enumerated the conditions and effects of waiving civil service benefits in lieu of retirement pay under former subsec. (d) of this section

    Source evidence

    Code amendment note
    Subsec. (g)(3). Pub. L. 91–172, § 954(c), struck out par. (3) which enumerated the conditions and effects of waiving civil service benefits in lieu of retirement pay under former subsec. (d) of this section.

    Enacted provision · exact public law section
    (c) Subsection (g) of such section is amended by striking out paragraphs 68A Stat. 882. 26 USC 7447. (2), (3), and (4) and inserting in lieu thereof the following: “(2) Effect of electing retired pay.— In the case of any individual who has filed an election to receive retired pay under subsection (d)— “(A) no annuity or other payment shall be payable to any person under the civil service retirement laws with respect to any service performed by such individual (whether performed before or after such election is filed and whether performed as judge or otherwise); “(B) no deduction for purposes of the Civil Service Retirement and Disability Fund shall be made from retired pay payable to him under subsection (d) or from any other salary, pay, or compensation payable to him, for any period beginning after the day on which such election is filed; and “(C) such individual shall be paid the lump-sum credit computed under section 8331(8) of title 5 of the United States Code upon making application therefor with the Civil 80 Stat. 564. Service Commission.”

11. 1969

    Tax Reform Act of 1969

    Pub. L. 91–172 § 954(c) · 83 Stat. 487

    Struck · 26 U.S.C. § 7447(g)(4)

    Pub. L. 91–172, § 954(c), struck out par. (4) which provided that the fourth and sixth paragraphs of section 6 of the Civil Service Retirement Act would be applicable to retirement pay accruing under subsec. (d) of this section

    Source evidence

    Code amendment note
    Subsec. (g)(4). Pub. L. 91–172, § 954(c), struck out par. (4) which provided that the fourth and sixth paragraphs of section 6 of the Civil Service Retirement Act would be applicable to retirement pay accruing under subsec. (d) of this section.

    Enacted provision · exact public law section
    (c) Subsection (g) of such section is amended by striking out paragraphs 68A Stat. 882. 26 USC 7447. (2), (3), and (4) and inserting in lieu thereof the following: “(2) Effect of electing retired pay.— In the case of any individual who has filed an election to receive retired pay under subsection (d)— “(A) no annuity or other payment shall be payable to any person under the civil service retirement laws with respect to any service performed by such individual (whether performed before or after such election is filed and whether performed as judge or otherwise); “(B) no deduction for purposes of the Civil Service Retirement and Disability Fund shall be made from retired pay payable to him under subsection (d) or from any other salary, pay, or compensation payable to him, for any period beginning after the day on which such election is filed; and “(C) such individual shall be paid the lump-sum credit computed under section 8331(8) of title 5 of the United States Code upon making application therefor with the Civil 80 Stat. 564. Service Commission.”

12. 1969

    Tax Reform Act of 1969

    Pub. L. 91–172 § 954(d) · 83 Stat. 487

    Added · 26 U.S.C. § 7447(h)

    Pub. L. 91–172, § 954(d), added subsec. (h)

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 91–172, § 954(d), added subsec. (h).

    Enacted provision · exact public law section
    (d) Section 7447 (relating to retirement) is amended by adding at the end thereof the following new subsection: “(h) Retirement for Disability.— “(1) Any judge who becomes permanently disabled from performing his duties shall certify to the President his disability in writing. If the chief judge retires for disability, his retirement shall not take effect until concurred in by the President. If any other judge retires for disability, he shall furnish to the President a certificate of disability signed by the chief judge. “(2) Whenever any judge who becomes permanently disabled from performing his duties does not retire and the President finds that such judge is unable to discharge efficiently all the duties of his office by reason of permanent mental or physical disability and that the appointment of an additional judge is necessary for the efficient dispatch of business, the President shall declare such judge to be retired.”

13. 1971

    Pub. L. 92–41 § 4(a) · 85 Stat. 97

    Substituted · 26 U.S.C. § 7447(c)

    Pub. L. 92–41 substituted “At or after his retirement, any individual who has elected to receive” for “Any individual who is receiving”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 92–41 substituted “At or after his retirement, any individual who has elected to receive” for “Any individual who is receiving”.

    Enacted provision · exact public law section
    (a) The first sentence of section 7447(c) of the Internal Revenue Code of 1954 (relating to recalling of retired judges of the United 68 Stat. 880. 26 USC 7447. States Tax Court) is amended by striking out “Any individual who is receiving” and inserting in lieu thereof “At or after his retirement, any individual who has elected to receive”.

14. 1978

    Pub. L. 95–472 § 1 · 92 Stat. 1332

    Added · 26 U.S.C. § 7447(i)

    Pub. L. 95–472 added subsec. (i)

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 95–472 added subsec. (i).

    Enacted provision · exact public law section
    (1) by striking out “or” at the end of paragraph (10);

15. 1982

    Pub. L. 97–362 title I § 106(d) · 96 Stat. 1726

    Inserted · 26 U.S.C. § 7447(b)

    Pub. L. 97–362 inserted provision that any judge who retires shall be designated “senior judge”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 97–362 inserted provision that any judge who retires shall be designated “senior judge”.

    Enacted provision · exact public law section
    (d) Designation of Judges Who Are Receiving Retired Pay.— Subsection (b) of section 7447 (relating to retirement) is amended by 26 USC 7447. adding at the end thereof the following sentence: “Any judge who retires shall be designated ‘senior judge’.”

16. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1557(d)(1) · 100 Stat. 2085

    1. Redesignated · 26 U.S.C. § 7447(a)(2); 26 U.S.C. § 7447(a)(3); 26 U.S.C. § 7447(a)(5)

       Pub. L. 99–514, § 1557(d)(1), redesignated pars. (3) and (5) as (2) and (3), respectively

    2. Struck · 26 U.S.C. § 7447(a)(2); 26 U.S.C. § 7447(a)(3); 26 U.S.C. § 7447(a)(5)

       Pub. L. 99–514, § 1557(d)(1), struck out former par. (2) which read as follows: “The term ‘Civil Service Commission’ means the United States Civil Service Commission.”

    Source evidence

    Code amendment note
    Subsec. (a)(2), (3), (5). Pub. L. 99–514, § 1557(d)(1), redesignated pars. (3) and (5) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “The term ‘Civil Service Commission’ means the United States Civil Service Commission.”

    Enacted provision · exact public law section
    (1) Subsection (a) of section 7447 (relating to definitions) is amended by striking out paragraph (2) and by redesignating paragraphs (3) and (5) as paragraphs (2) and (3), respectively.

17. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1557(a) · 100 Stat. 2085

    Amended · 26 U.S.C. § 7447(b)(2)

    Pub. L. 99–514, § 1557(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Any judge who has attained the age of 65 may retire any time after serving as judge for 15 years or more.”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 99–514, § 1557(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Any judge who has attained the age of 65 may retire any time after serving as judge for 15 years or more.”

    Enacted provision · exact public law section
    (a) Change in Age and Service Requirements for Retirement.— Paragraph (2) of section 7447(b) (relating to retirement) is amended to read as follows: “(2) Any judge who meets the age and service requirements set forth in the following table may retire: “The judge has attained age: And the years of service as a judge are at least:   65 15   66 14   67 13   68 12   69 11   70 10.”

18. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1557(d)(2) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 7447(e)

    Pub. L. 99–514, § 1557(d)(2), substituted “Office of Personnel Management” for “Civil Service Commission” in par. (4) and in last sentence

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 99–514, § 1557(d)(2), substituted “Office of Personnel Management” for “Civil Service Commission” in par. (4) and in last sentence.

    Enacted provision · exact public law section
    (2) Subsection (e) of section 7447 is amended by striking out “Civil Service Commission” each place it appears and inserting in lieu thereof “Office of Personnel Management”.

19. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1557(b) · 100 Stat. 2085

    Amended · 26 U.S.C. § 7447(f)

    Pub. L. 99–514, § 1557(b), amended subsec. (f) generally. Prior to amendment, subsec. (f), individuals receiving retired pay to be available for recall, read as follows: “Any individual who has elected to receive retired pay under subsection (d) who thereafter—

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 99–514, § 1557(b), amended subsec. (f) generally. Prior to amendment, subsec. (f), individuals receiving retired pay to be available for recall, read as follows: “Any individual who has elected to receive retired pay under subsection (d) who thereafter—

    “(1) accepts civil office or employment under the Government of the United States (other than the performance of judicial duties pursuant to subsection (c)); or “(2) performs (or supervises or directs the performance of) legal or accounting services in the field of Federal taxation or in the field of the renegotiation of Federal contracts for his client, his employer, or any of his employer’s clients, shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the first day on which he accepts such office or employment or engages in any activity described in paragraph (2). Any individual who has elected to receive retired pay under subsection (d) who thereafter during any calendar year fails to perform judicial duties required of him by subsection (c) shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the first day on which he so fails to perform such duties.”

    Enacted provision · exact public law section
    (b) Effect on Retired Pay of Practicing Law, Etc., After Retirement.— Subsection (f) of section 7447 (relating to individuals receiving retired pay to be available for recall) is amended to read as follows: “(f) Retired Pay Affected in Certain Cases.— In the case of an individual for whom an election to receive retired pay under subsection (d) is in effect— “(1) 1-year forfeiture for failure to perform judicial duties.— If such individual during any calendar year fails to perform judicial duties required of him by subsection (c), such individual shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the 1st day on which he so fails to perform such duties. “(2) Permanent forfeiture of retired pay where certain non-government services performed.— If such individual performs (or supervises or directs the performance of) legal or accounting services in the field of Federal taxation for his client, his employer, or any of his employer’s clients, such individual shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the 1st day on which he engages in any such activity. The preceding sentence shall not apply to any civil office or employment under the Government of the United States. “(3) Suspension of retired pay during period of compensated government service.— If such individual accepts compensation for civil office or employment under the Government of the United States (other than the performance of judicial duties pursuant to subsection (c)), such individual shall forfeit all rights to retired pay under subsection (d) for the period for which such compensation is received. “(4) Forfeitures of retired pay under paragraphs id and (2) not to apply where individual elects to freeze amount of retired pay.— “(A) In general.— If any individual makes an election under this paragraph— “(i) paragraphs (1) and (2) (and subsection (c)) shall not apply to such individual beginning on the date such election takes effect, and “(ii) the retired pay under subsection (d) payable to such individual for periods beginning on or after the date such election takes effect shall be equal to the retired pay to which such individual would be entitled without regard to this clause at the time of such election. “(B) Election.— An election under this paragraph— “(i) may be made by an individual only if such individual meets the age and service requirements for retirement under paragraph (2) of subsection (b), “(ii) may be made only during the period during which the individual may make an election to receive retired pay or while the individual is receiving retired pay, and “(iii) shall be made in the same manner as the election to receive retired pay. Such an election, once it takes effect, shall be irrevocable. “(C) When election takes effect.— Any election under this paragraph shall take effect on the 1st day of the 1st month following the month in which the election is made.”

20. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1557(d)(3) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 7447(g)(2)(C)

    Pub. L. 99–514, § 1557(d)(3), substituted “Office of Personnel Management” for “Civil Service Commission”

    Source evidence

    Code amendment note
    Subsec. (g)(2)(C). Pub. L. 99–514, § 1557(d)(3), substituted “Office of Personnel Management” for “Civil Service Commission”.

    Enacted provision · exact public law section
    (3) Subparagraph (C) of section 7447(g)(2) (relating to coordination with civil service retirement) is amended by striking out “Civil Service Commission” and inserting in lieu thereof “Office of Personnel Management”.

21. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 title I § 1015(k)(1) · 102 Stat. 3342

    Inserted · 26 U.S.C. § 7447(d)

    Pub. L. 100–647 inserted at end “In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge.”

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 100–647 inserted at end “In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge.”

    Enacted provision · exact public law section
    (1) Subsection (d) of section 7447 of the 1986 Code is amended by adding at the end thereof the following new sentence: “In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge.”

22. 2006

    Pub. L. 109–280 title VIII § 853(a) · 120 Stat. 780

    Added · 26 U.S.C. § 7447(j)

    Pub. L. 109–280 added subsec. (j)

    Source evidence

    Code amendment note
    Subsec. (j). Pub. L. 109–280 added subsec. (j).

    Enacted provision · exact public law section
    (a) In General.— Section 7447 of the Internal Revenue Code of 1986 (relating to retirement of judges) is amended by adding at the end the following new subsection: “(j) Thrift Savings Plan.— “(1) Election to contribute.— “(A) In general.— A judge of the Tax Court may elect to contribute to the Thrift Savings Fund established by section 8437 of title 5, United States Code. “(B) Period of election.— An election may be made under this paragraph only during a period provided under section 8432(b) of title 5, United States Code, for individuals subject to chapter 84 of such title. “(2) Applicability of title 5 provisions.— Except as otherwise provided in this subsection, the provisions of subchapters III and VII of chapter 84 of title 5, United States Code, shall apply with respect to a judge who makes an election under paragraph (1). “(3) Special rules.— “(A) Amount contributed.— The amount contributed by a judge to the Thrift Savings Fund in any pay period shall not exceed the maximum percentage of such judge’s basic pay for such period as allowable under section 8440f of title 5, United States Code. Basic pay does not include any retired pay paid pursuant to this section. “(B) Contributions for benefit of judge.— No contributions may be made for the benefit of a judge under section 8432(c) of title 5, United States Code. “(C) Applicability of section 8433(b) of title 5 whether or not judge retires.— Section 8433(b) of title 5, United States Code, applies with respect to a judge who makes an election under paragraph (1) and who either— “(i) retires under subsection (b), or “(ii) ceases to serve as a judge of the Tax Court but does not retire under subsection (b). Retirement under subsection (b) is a separation from service for purposes of subchapters III and VII of chapter 84 of that title. “(D) Applicability of section 8351(b)(5) of title 5.— The provisions of section 8351(b)(5) of title 5, United States Code, shall apply with respect to a judge who makes an election under paragraph (1). “(E) Exception.— Notwithstanding subparagraph (C), if any judge retires under this section, or resigns without having met the age and service requirements set forth under subsection (b)(2), and such judge’s nonforfeitable account balance is less than an amount that the Executive Director of the Federal Retirement Thrift Investment Board prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment.” .

23. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 div. A title II § 221(a)(115) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 7447(i)(3)(B)(ii)

    Pub. L. 113–295 substituted “at 3 percent per annum” for “at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter”

    Source evidence

    Code amendment note
    Subsec. (i)(3)(B)(ii). Pub. L. 113–295 substituted “at 3 percent per annum” for “at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter”.

    Enacted provision · exact public law section
    (115) Retirement.— Section 7447(i)(3)(B)(ii) is amended by striking “at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter”, and inserting “at 3 percent per annum”.

24. 2022

    Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023

    Pub. L. 117–328 § 701(c)(1)(A) · 136 Stat. 4459

    Substituted · 26 U.S.C. § 7447(g)(2)(C)

    Pub. L. 117–328, § 701(c)(1)(A), substituted “sections 8331(8) and 8401(19)” for “section 8331(8)”

    Source evidence

    Code amendment note
    Subsec. (g)(2)(C). Pub. L. 117–328, § 701(c)(1)(A), substituted “sections 8331(8) and 8401(19)” for “section 8331(8)”.

    Enacted provision · exact public law section
    Sec. 701. The Secretary may use any appropriations made available to the Department of Agriculture in this Act to purchase new passenger motor vehicles, in addition to specific appropriations for this purpose, so long as the total number of vehicles purchased in fiscal year 2023 does not exceed the number of vehicles owned or leased in fiscal year 2018: Provided, Determination. That, prior to purchasing additional motor vehicles, the Secretary must determine that such vehicles are necessary for transportation safety, to reduce operational costs, and for the protection of life, property, and public safety: Provided further, Notification. Approval. Deadline. That the Secretary may not increase the Department of Agriculture’s fleet above the 2018 level unless the Secretary notifies in writing, and receives approval from, the Committees on Appropriations of both Houses of Congress within 30 days of the notification.

    Effective date note
    Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: “The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: “The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: “Except as otherwise provided, the amendments made by this section [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].”

25. 2022

    Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023

    Pub. L. 117–328 § 701(c)(1)(B) · 136 Stat. 4459

    Substituted · 26 U.S.C. § 7447(i)(2)

    Pub. L. 117–328, § 701(c)(1)(B), substituted “Office of Personnel Management” for “Civil Service Commission” in two places

    Source evidence

    Code amendment note
    Subsec. (i)(2). Pub. L. 117–328, § 701(c)(1)(B), substituted “Office of Personnel Management” for “Civil Service Commission” in two places.

    Enacted provision · exact public law section
    Sec. 701. The Secretary may use any appropriations made available to the Department of Agriculture in this Act to purchase new passenger motor vehicles, in addition to specific appropriations for this purpose, so long as the total number of vehicles purchased in fiscal year 2023 does not exceed the number of vehicles owned or leased in fiscal year 2018: Provided, Determination. That, prior to purchasing additional motor vehicles, the Secretary must determine that such vehicles are necessary for transportation safety, to reduce operational costs, and for the protection of life, property, and public safety: Provided further, Notification. Approval. Deadline. That the Secretary may not increase the Department of Agriculture’s fleet above the 2018 level unless the Secretary notifies in writing, and receives approval from, the Committees on Appropriations of both Houses of Congress within 30 days of the notification.

    Effective date note
    Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: “The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: “The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: “Except as otherwise provided, the amendments made by this section [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].”

26. 2022

    Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023

    Pub. L. 117–328 § 701(a)(1) · 136 Stat. 4459

    Amended · 26 U.S.C. § 7447(j)(3)(B)

    Pub. L. 117–328, § 701(a)(1), amended subpar. (B) generally. Prior to amendment, text read as follows: “No contributions may be made for the benefit of a judge under section 8432(c) of title 5, United States Code.”

    Source evidence

    Code amendment note
    Subsec. (j)(3)(B). Pub. L. 117–328, § 701(a)(1), amended subpar. (B) generally. Prior to amendment, text read as follows: “No contributions may be made for the benefit of a judge under section 8432(c) of title 5, United States Code.”

    Enacted provision · exact public law section
    Sec. 701. The Secretary may use any appropriations made available to the Department of Agriculture in this Act to purchase new passenger motor vehicles, in addition to specific appropriations for this purpose, so long as the total number of vehicles purchased in fiscal year 2023 does not exceed the number of vehicles owned or leased in fiscal year 2018: Provided, Determination. That, prior to purchasing additional motor vehicles, the Secretary must determine that such vehicles are necessary for transportation safety, to reduce operational costs, and for the protection of life, property, and public safety: Provided further, Notification. Approval. Deadline. That the Secretary may not increase the Department of Agriculture’s fleet above the 2018 level unless the Secretary notifies in writing, and receives approval from, the Committees on Appropriations of both Houses of Congress within 30 days of the notification.

    Effective date note
    Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: “The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: “The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: “Except as otherwise provided, the amendments made by this section [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].”

27. 2022

    Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023

    Pub. L. 117–328 § 701(a)(2) · 136 Stat. 4459

    Added · 26 U.S.C. § 7447(j)(3)(F)

    Pub. L. 117–328, § 701(a)(2), added subpar. (F)

    Source evidence

    Code amendment note
    Subsec. (j)(3)(F). Pub. L. 117–328, § 701(a)(2), added subpar. (F).

    Enacted provision · exact public law section
    Sec. 701. The Secretary may use any appropriations made available to the Department of Agriculture in this Act to purchase new passenger motor vehicles, in addition to specific appropriations for this purpose, so long as the total number of vehicles purchased in fiscal year 2023 does not exceed the number of vehicles owned or leased in fiscal year 2018: Provided, Determination. That, prior to purchasing additional motor vehicles, the Secretary must determine that such vehicles are necessary for transportation safety, to reduce operational costs, and for the protection of life, property, and public safety: Provided further, Notification. Approval. Deadline. That the Secretary may not increase the Department of Agriculture’s fleet above the 2018 level unless the Secretary notifies in writing, and receives approval from, the Committees on Appropriations of both Houses of Congress within 30 days of the notification.

    Effective date note
    Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: “The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: “The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: “Except as otherwise provided, the amendments made by this section [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].”

28. 2022

    Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023

    Pub. L. 117–328 § 701(d)(1) · 136 Stat. 4459

    Added · 26 U.S.C. § 7447(k)

    Pub. L. 117–328, § 701(d)(1), added subsec. (k)

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 117–328, § 701(d)(1), added subsec. (k).

    Enacted provision · exact public law section
    Sec. 701. The Secretary may use any appropriations made available to the Department of Agriculture in this Act to purchase new passenger motor vehicles, in addition to specific appropriations for this purpose, so long as the total number of vehicles purchased in fiscal year 2023 does not exceed the number of vehicles owned or leased in fiscal year 2018: Provided, Determination. That, prior to purchasing additional motor vehicles, the Secretary must determine that such vehicles are necessary for transportation safety, to reduce operational costs, and for the protection of life, property, and public safety: Provided further, Notification. Approval. Deadline. That the Secretary may not increase the Department of Agriculture’s fleet above the 2018 level unless the Secretary notifies in writing, and receives approval from, the Committees on Appropriations of both Houses of Congress within 30 days of the notification.

    Effective date note
    Pub. L. 117–328, div. T, title VII, § 701(a)(3), Dec. 29, 2022, 136 Stat. 5398, provided that: “The amendments made by this subsection [amending this section] shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(d)(2), Dec. 29, 2022, 136 Stat. 5402, provided that: “The amendment made by this subsection [amending this section] shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act [Dec. 29, 2022].” Pub. L. 117–328, div. T, title VII, § 701(e), Dec. 29, 2022, 136 Stat. 5402, provided that: “Except as otherwise provided, the amendments made by this section [amending this section and section 7448 of this title] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].”

27 of 30 references resolved to an enrolled provision · 3 partial