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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 76. JUDICIAL PROCEEDINGS |
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SubChapter C. The Tax Court |
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Part I. ORGANIZATION AND JURISDICTION |
§ 7448. Annuities to surviving spouses and dependent children of judges and special trial judges
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(a) Definitions For purposes of this section— (1) The term “Tax Court” means the United States Tax Court. (2) The term “judge” means the chief judge or a judge of the Tax Court, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 or under section 1106 of the Internal Revenue Code of 1939 whether or not performing judicial duties pursuant to section 7447(c) or pursuant to section 1106(d) of the Internal Revenue Code of 1939. (3) The term “chief judge” means the chief judge of the Tax Court. (4) The term “judge’s salary” means the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c). (5) The term “special trial judge” means a judicial officer appointed pursuant to section 7443A, including any individual receiving an annuity under chapter 83 or 84 of title 5, United States Code, whether or not performing judicial duties under section 7443B. and (2) three-fourths of 1 percent of such average annual salary multiplied by his years of any other prior allowable service, except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with subsection (d) (if applicable). In determining the period of 3 consecutive years referred to in the preceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect. (n) Includible service Subject to the provisions of subsection (d), the years of service of a judge or special trial judge which are allowable as the basis for calculating the amount of the annuity of his surviving spouse shall include his years of service as a member of the United States Board of Tax Appeals, as a judge or special trial judge of the Tax Court of the United States, and as a judge or special trial judge of the Tax Court, his years of service pursuant to any appointment under section 7443A, his years of service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, his years of active service as a member of the Armed Forces of the United States not exceeding 5 years in the aggregate and not including any such service for which credit is allowed for the purposes of retirement or retired pay under any other provision of law, and his years of any other civilian service within the purview of section 8332 of title 5 of the United States Code.
(o) Simultaneous entitlement Nothing contained in this section shall be construed to prevent a surviving spouse eligible therefor from simultaneously receiving an annuity under this section and any annuity to which such spouse would otherwise be entitled under any other law without regard to this section, but in computing such other annuity service used in the computation of such spouse’s annuity under this section shall not be credited.
(p) Estimates of expenditures The chief judge shall submit to the President annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the survivors annuity fund, and such supplemental and deficiency estimates as may be required from time to time for the same purposes, according to law. The chief judge shall cause periodic examinations of the survivors annuity fund to be made by an actuary, who may be an actuary employed by another department of the Government temporarily assigned for the purpose, and whose findings and recommendations shall be transmitted by the chief judge to the Tax Court.
(q) Transitional provision In the case of a judge who dies within 6 months after the date of enactment of this section after having rendered at least 5 years of civilian service computed as prescribed in subsection (n), but without having made an election as provided in subsection (b), an annuity shall be paid to his surviving spouse and surviving dependents as is provided in this section, as if such judge had elected on the day of his death to bring himself within the purview of this section but had not made the deposit provided for by subsection (d). An annuity shall be payable under this section computed upon the basis of the actual length of service as a judge and other allowable service of the judge and subject to the reduction required by subsection (d) even though no deposit has been made, as required by subsection (h) with respect to any of such service.
(r) Waiver of civil service benefits Any judge electing under subsection (b) shall, at the time of such election, waive all benefits under the civil service retirement laws. Such a waiver shall be made in the same manner and shall have the same force and effect as an election filed under section 7447(e).
(s) Increases in survivor annuities Each time that an increase is made under section 8340(b) of title 5, United States Code, in annuities payable under subchapter III of chapter 83 of that title, each annuity payable from the survivors annuity fund under this section shall be increased at the same time by the same percentage by which annuities are increased under such section 8340(b).
(t) Authorization of appropriation Funds necessary to carry out the provisions of this section may be appropriated out of any money in the Treasury not otherwise appropriated.
References In Text
Section 1106 of the Internal Revenue Code of 1939, referred to in subsecs. (a)(2) and (g), was classified to section 1106 of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
Section 7443B, referred to in subsec. (a)(5), (6), was repealed by Pub. L. 110–458, title I, § 108(l),
The date of the enactment of this paragraph, referred to in subsec. (b)(2)(A), is the date of enactment of Pub. L. 109–280, which was approved
Amendments
2006—Pub. L. 109–280, § 854(c)(3), which directed amendment of subsec. (u) of this section by inserting “or special trial judge” after “judge” and “or special trial judge’s” after “judge’s” wherever appearing, could not be executed because no subsec. (u) has been enacted.
Pub. L. 109–280, § 854(c)(1), inserted “and special trial judges” after “children of judges” in section catchline.
Subsec. (a)(5) to (9). Pub. L. 109–280, § 854(a), which directed amendment of subsec. (a) by adding pars. (5) and (6) and redesignating former pars. (5) to (8) as (7) to (10), respectively, was executed by adding pars. (5) and (6) and redesignating former pars. (5) to (7) as (7) to (9), respectively, to reflect the probable intent of Congress. Subsec. (a) did not contain a par. (8) prior to the amendment.
Subsec. (b). Pub. L. 109–280, § 854(b), reenacted subsec. heading without change, designated existing provisions as par. (1), inserted par. heading, realigned margins, and added par. (2).
Subsec. (c)(1). Pub. L. 109–280, § 854(c)(4)(A), substituted “Tax Court judicial officers” for “Tax Court judges”.
Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” and “or special trial judge’s” after “judge’s” wherever appearing.
Subsec. (c)(2)(A). Pub. L. 109–280, § 854(c)(4)(B)(i), inserted “and section 7443A(d)” after “(a)(4)”.
Subsec. (c)(2)(B). Pub. L. 109–280, § 854(c)(4)(B)(ii), substituted “subsection (a)(4) and (a)(6)” for “subsection (a)(4)”.
Subsec. (d). Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” wherever appearing except after “chief judge” and inserted “or special trial judge’s” after “judge’s”.
Subsecs. (f) to (h). Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing.
Subsec (j). Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing except after “chief judge”.
Subsec. (j)(1). Pub. L. 109–280, § 854(c)(5)(B), substituted “paragraphs (8) and (9) of subsection (a)” for “subsections (a)(6) and (7)” in concluding provisions.
Subsec. (j)(1)(A). Pub. L. 109–280, § 854(c)(5)(A), substituted “service, retired from such service under section 7447, or receiving any annuity under chapter 83 or 84 of title 5, United States Code,” for “service or retired from such service under section 7447”.
Subsec. (m). Pub. L. 109–280, § 854(c)(6), inserted “or any annuity under chapter 83 or 84 of title 5, United States Code” after “7447(d)”.
Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge’s” after “judge’s” and “or special trial judge” after “judge” in two places.
Subsec. (n). Pub. L. 109–280, § 854(c)(3)(A), (7), inserted “or special trial judge” after “judge” wherever appearing and “his years of service pursuant to any appointment under section 7443A,” after “of the Tax Court,”.
Subsec. (s). Pub. L. 109–280, § 851(a), amended heading and text of subsec. (s) generally. Prior to amendment, text read as follows: “Whenever the salary of a judge under section 7443(c) is increased, each annuity payable from the survivors annuity fund which is based, in whole or in part, upon a deceased judge having rendered some portion of his or her final 18 months of service as a judge of the Tax Court, shall also be increased. The amount of the increase in such an annuity shall be determined by multiplying the amount of the annuity, on the date on which the increase in salary becomes effective, by 3 percent for each full 5 percent by which such salary has been increased.”
1986—Subsec. (c). Pub. L. 99–514, § 1559(a)(1)(A), (2)(A), substituted “Survivors annuity fund” for “Salary deductions” in heading, inserted par. (1) designation and heading “Salary deductions” before existing text, realigned margin of text and substituted “3.5 percent” for “3 percent”, and added par. (2).
Subsec. (d). Pub. L. 99–514, § 1559(a)(1)(B), substituted “3.5 percent” for second reference to “3 percent”.
Subsec. (g). Pub. L. 99–514, § 1559(c), struck out “of service” after “Termination” in heading and inserted “or if any judge ceases to be married after making the election under subsection (b) and revokes (in a writing filed as provided in subsection (b)) such election” in text.
Subsec. (h). Pub. L. 99–514, § 1559(a)(2)(B), substituted “subsection (c)(1)” for “subsection (c)” in introductory provisions.
Pub. L. 99–514, § 1559(b)(1)(B), substituted “or such surviving spouse’s remarriage before attaining age 55” for “or remarriage” in second sentence.
Subsec. (h)(2). Pub. L. 99–514, § 1559(b)(2)(A), substituted “the lesser of—
“(A) 10 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or
“(B) 20 percent of such average annual salary, divided by the number of such children; or” for “one-half the amount of the annuity of such surviving spouse, but not to exceed $4,644 per year divided by the number of such children or $1,548 per year, whichever is lesser; or”.
Subsec. (h)(3). Pub. L. 99–514, § 1559(b)(2)(B), substituted “the lesser of—
“(A) 20 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or
“(B) 40 percent of such average annual salary, divided by the number of such children” for “the amount of the annuity to which such surviving spouse would have been entitled under paragraph (2) of this subsection had such spouse survived, but not to exceed $5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser”.
Subsec. (m). Pub. L. 99–514, § 1559(b)(1)(A), substituted “1.5 percent” for “1¼ percent” and “except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with subsection (d) (if applicable)” for “but such annuity shall not exceed 40 percent of such average annual salary and shall be further reduced in accordance with subsection (d), if applicable”.
Pub. L. 99–514, § 1557(c), inserted last sentence.
1984—Subsec. (h)(2). Pub. L. 98–369,§ 462(a)(1), substituted “$4,644” for “$900” and “$1,548” for “$360”.
Subsec. (h)(3). Pub. L. 98–369, § 462(a)(2), substituted “$5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser” for “$480 per year”.
Subsec. (p). Pub. L. 98–216 substituted “President” for “Bureau of the Budget”.
1982—Subsec. (m). Pub. L. 97–362, § 105(a), substituted “3 consecutive years” for “5 consecutive years”, and “40 percent” for “37½ percent”.
Subsecs. (s), (t). Pub. L. 97–362, § 105(b), added subsec. (s) and redesignated former subsec. (s) as (t).
1976—Pub. L. 94–455, § 1906(a)(46)(F), substituted “surviving spouses” for “widows” in section catchline.
Subsec. (a)(6). Pub. L. 94–455, § 1906(a)(46)(A), substituted “The term ‘surviving spouse’ means a surviving spouse of” for “The term ‘widow’ means a surviving wife of” and “a parent of issue” for “the mother of issue”.
Subsec. (d). Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.
Subsec. (h). Pub. L. 94–455, § 1906(a)(46)(B), (C), substituted “a surviving spouse” for “a widow”, “such surviving spouse” for “such widow”, “surviving spouse’s” for “widow’s”, “surviving spouse” for “surviving widow or widower”, “such spouse” for “she” and “surviving such spouse” for “surviving her”.
Subsecs. (j), (m), (n). Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.
Subsec. (o). Pub. L. 94–455, § 1906(a)(46)(C), (D), (E), substituted “surviving spouse” for “widow”, “such spouse” for “she” and “such spouse’s” for “her”.
Subsec. (q). Pub. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow”.
1971—Subsec. (m). Pub. L. 92–41 inserted “(whether judge’s salary or compensation for other allowable service)” and “(including periods in which he received retired pay under section 7447(d))” after “average annual salary” and “judicial service”, respectively, and substituted “or for any other prior allowable service during the period of 5 consecutive years in which he received the largest such average annual salary, multiplied by the sum of his years of such judicial service” for “and any other prior allowable service during the last 5 years of such service prior to his death, or prior to his receiving retired pay under section 7447(d), whichever first occurs, multiplied by the sum of his years of judicial service”.
1969—Subsec. (a)(1). Pub. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”.
Subsec. (b). Pub. L. 91–172, § 955(a), substituted provisions authorizing a judge to file notice of election to take benefits relating to survivor annuities while a judge, and if not reappointed, authorizing such election at any time before the day after the day on which his successor takes office, for provisions authorizing a judge to file within 6 months after he takes office or is reappointed, or within 6 months after he becomes eligible for retirement under former section 7447(b) of this title, or within 6 months after
Subsec. (d). Pub. L. 91–172, § 955(d)(1), (2), substituted “civil service retirement laws” for “Civil Service Retirement Act” and “section 8332 of title 5 of the United States Code” for “section 3 of the Civil Service Retirement Act (5 U.S.C. 2253)”.
Subsec. (h). Pub. L. 91–172, § 955(b)(1), substituted “civil service retirement laws” for “Civil Service Retirement Act”.
Subsec. (m). Pub. L. 91–172, § 955(b)(3), substituted “section 2107 of title 5 of the United States Code” for “section 1(c) of the Civil Service Retirement Act (5 U.S.C. 2251(c))”.
Subsec. (n). Pub. L. 91–172, §§ 955(b)(2), 960(e), substituted “section 8332 of title 5 of the United States Code” for “section 3 of the Civil Service Retirement Act (5 U.S.C. 2253)” and inserted reference to service as a judge of the Tax Court of the United States.
Subsec. (r). Pub. L. 91–172, § 955(b)(1), (4), substituted “civil service retirement laws” for “Civil Service Retirement Act” and substituted “an election filed under section 7447(e)” for “a waiver filed under section 7447(g)(3)”.
Effective Date Of Amendment
Pub. L. 109–280, title VIII, § 851(b),
Amendment by section 1557(c) of Pub. L. 99–514 effective
Pub. L. 99–514, title XV, § 1559(d),
Pub. L. 98–369, div. A, title IV, § 462(b),
Pub. L. 97–362, title I, § 105(d),
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after
Pub. L. 92–41, § 4(c)(2),
Amendment by Pub. L. 91–172 effective
Transfer Of Functions
For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of
Miscellaneous
Pub. L. 97–362, title I, § 105(c),
[Pub. L. 97–448, title III, § 311(c)(5),