§ 231m. Assignability; exemption from levy

Footnotes

1. 1 So in original. Probably should be followed by a period.

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. 1935

   Pub. L. 93–445 title I § 101 · 88 Stat. 1305

   Enacted · 45 U.S.C. § 231m

   Aug. 29, 1935, ch. 812, § 14, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345

   Source evidence

   Code source credit
   Aug. 29, 1935, ch. 812, § 14, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345

2. 1983

   Railroad Retirement Solvency Act of 1983

   Pub. L. 98–76 § 419(a)(1) · 97 Stat. 411

   Substituted · 45 U.S.C. § 231m(a)

   Pub. L. 98–76, § 419(a)(1), substituted “(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1954, notwithstanding” for “Notwithstanding”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 98–76, § 419(a)(1), substituted “(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1954, notwithstanding” for “Notwithstanding”.

   Enacted provision · exact public law section
   (1) by striking out “Notwithstanding” and inserting in lieu thereof “(a) Except as provided in subsection (b) of this section 26 USC 1 et seq. and the Internal Revenue Code of 1954, notwithstanding”;

3. 1983

   Railroad Retirement Solvency Act of 1983

   Pub. L. 98–76 § 419(a)(2) · 97 Stat. 411

   Substituted · 45 U.S.C. § 231m(b)(1)

   Pub. L. 98–76, § 419(a)(2), substituted “(b)(1) This” for “: Provided, however, That the provisions of this”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 98–76, § 419(a)(2), substituted “(b)(1) This” for “: Provided, however, That the provisions of this”.

   Enacted provision · exact public law section
   (2) by striking out “:Provided, however, That the provisions of this” and inserting in lieu thereof the following: “(b) (1) This”; and

4. 1983

   Railroad Retirement Solvency Act of 1983

   Pub. L. 98–76 § 419(a)(3) · 97 Stat. 411

   Added · 45 U.S.C. § 231m(b)(2)

   Pub. L. 98–76, § 419(a)(3), added par. (2)

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 98–76, § 419(a)(3), added par. (2).

   Enacted provision · exact public law section
   (3) by adding at the end the following: “(2) This section shall not operate to prohibit the characterization or treatment of that portion of an annuity under this Act which is Ante, p. 411 not computed under section 3(a), 4(a), or 4(f) of this Act, or any portion of a supplemental annuity under this Act, as community property for the purposes of, or property subject to, distribution in accordance with a court decree of divorce, annulment, or legal separation or the terms of any court-approved property settlement incident to any such court decree. The Board snail make payments of such portions in accordance with any such characterization or treatment or any such decree or settlement.”. 45 USC 231m note.

5. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 45 U.S.C. § 231m(a); 45 U.S.C. § 231m(b)(1)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”

   Source evidence

   Code amendment note
   Subsecs. (a), (b)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

6. 2008

   Worker, Retiree, and Employer Recovery Act of 2008

   Pub. L. 110–458 title I § 110(a)(1) · 122 Stat. 5092

   Added · 45 U.S.C. § 231m(b)(3)

   Pub. L. 110–458 added par. (3)

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 110–458 added par. (3).

   Enacted provision · exact public law section
   (1) Section 14(b) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(b)) is amended by adding at the end the following: “(3) (A) Payments made pursuant to paragraph (2) of this subsection shall not require that the employee be entitled to an annuity under section 2(a)(1) of this Act: Provided, however, That where an employee is not entitled to such an annuity, payments made pursuant to paragraph (2) may not begin before the month in which the following three conditions are satisfied: “(i) The employee has completed ten years of service in the railroad industry or, five years of service all of which accrues after December 31, 1995. “(ii) The spouse or former spouse attains age 62. “(iii) The employee attains age 62 (or if deceased, would have attained age 62). “(B) Payments made pursuant to paragraph (2) of this subsection shall terminate upon the death of the spouse or former spouse, unless the court document provides for termination at an earlier date. Notwithstanding the language in a court order, that portion of payments made pursuant to paragraph (2) which represents payments computed pursuant to section 3(f)(2) of this Act shall not be paid after the death of the employee. “(C) If the employee is not entitled to an annuity under section 2(a)(1) of this Act, payments made pursuant to paragraph (2) of this subsection shall be computed as though the employee were entitled to an annuity.” .

   Effective date note
   Pub. L. 110–458, title I, § 110(b)(1), Dec. 23, 2008, 122 Stat. 5112, provided that: “The amendment made by subsection (a)(1) [amending this section] shall apply with respect to payments due for months after August 2007. If, prior to the effective date of such amendment, payment pursuant to paragraph (2) of section 14(b) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(b)) was terminated because of the employee’s death, payment to the former spouse may be reinstated for months after August 2007.”

5 of 6 references resolved to an enrolled provision · 1 partial