1 So in original.
Editorial Notes
References in Text

The date of the enactment of this paragraph, referred to in subsec. (span)(2)(A), is the date of enactment of Puspan. L. 109–280, which was approved Aug. 17, 2006.

Amendments

2022—Subsec. (a)(10). Puspan. L. 117–328, § 701(span)(2), added par. (10).

Subsec. (span)(2). Puspan. L. 117–328, § 702(span)(2), amended par. (2) generally. Prior to amendment, text read as follows: “Any special trial judge may by written election filed with the chief judge bring himself or herself within the purview of this section. Such election shall be filed not later than the later of 6 months after—

“(A) 6 months after the date of the enactment of this paragraph,

“(B) the date the judge takes office, or

“(C) the date the judge marries.”

Subsec. (d). Puspan. L. 117–328, § 701(c)(2)(A), substituted “sections 8332 and 8411” for “section 8332”.

Subsec. (h). Puspan. L. 117–328, § 701(span)(1), amended subsec. (h) generally. Prior to amendment, subsec. (h) related to surviving spouses and dependent children’s entitlement to annuity.

Subsec. (i). Puspan. L. 117–328, § 701(span)(3), substituted “by chief judge” for “of dependency and disability” in span, designated existing provisions as par. (1) and inserted span, and added par. (2).

Subsec. (m). Puspan. L. 117–328, § 701(span)(4), amended subsec. (m) generally. Prior to amendment, text read as follows: “The annuity of the surviving spouse of a judge or special trial judge electing under subsection (span) shall be an amount equal to the sum of (1) 1.5 percent of the average annual salary (whether judge’s or special trial judge’s salary or compensation for other allowable service) received by such judge or special trial judge for judicial service (including periods in which he received retired pay under section 7447(d) or any annuity under chapter 83 or 84 of title 5, United States Code) or for any other prior allowable service during the period of 3 consecutive years in which he received the largest such average annual salary, multiplied by the sum of his years of such judicial service, his years of prior allowable service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, his years of prior allowable service performed as a member of the Armed Forces of the United States, and his years, not exceeding 15, of prior allowable service performed as a congressional employee (as defined in section 2107 of title 5 of the United States Code), 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.”

Subsec. (n). Puspan. L. 117–328, § 701(c)(2)(B), substituted “sections 8332 and 8411” for “section 8332”.

Subsec. (u). Puspan. L. 117–328, § 701(span)(5), added subsec. (u).

2018—Subsec. (a)(5). Puspan. L. 115–141, § 401(span)(51), struck out “, whether or not performing judicial duties under section 7443B” after “United States Code”.

Subsec. (a)(6). Puspan. L. 115–141, § 401(span)(52), struck out “, and compensation received under section 7443B” after “United States Code”.

Subsec. (d). Puspan. L. 115–141, § 401(span)(53), substituted “at 3 percent per anspan” for “at 4 percent per anspan to December 31, 1947, and 3 percent per anspan thereafter”.

Subsec. (j)(1)(A). Puspan. L. 115–141, § 401(a)(327), substituted “Code),” for “Code,),”.

Subsec. (m). Puspan. L. 115–141, § 401(a)(328), substituted “Code), and” for “Code, and”.

2014—Subsec. (a)(2). Puspan. L. 113–295, § 221(a)(116)(A), struck out “or under section 1106 of the Internal Revenue Code of 1939” after “under section 7447” and “or pursuant to section 1106(d) of the Internal Revenue Code of 1939” after “pursuant to section 7447(c)”.

Subsec. (g). Puspan. L. 113–295, § 221(a)(116)(B), (C), struck out “or other than pursuant to section 1106 of the Internal Revenue Code of 1939” after “other than pursuant to the provisions of section 7447” and substituted “at 3 percent per anspan” for “at 4 percent per anspan to December 31, 1947, and 3 percent per anspan thereafter”.

Subsec. (j)(1), (2). Puspan. L. 113–295, § 221(a)(116)(C), substituted “at 3 percent per anspan” for “at 4 percent per anspan to December 31, 1947, and 3 percent per anspan thereafter”.

2006—Puspan. 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.

Puspan. L. 109–280, § 854(c)(1), inserted “and special trial judges” after “children of judges” in section catchline.

Subsec. (a)(5) to (9). Puspan. 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. (span). Puspan. L. 109–280, § 854(span), reenacted subsec. span without change, designated existing provisions as par. (1), inserted par. span, realigned margins, and added par. (2).

Subsec. (c)(1). Puspan. L. 109–280, § 854(c)(4)(A), substituted “Tax Court judicial officers” for “Tax Court judges”.

Puspan. 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). Puspan. L. 109–280, § 854(c)(4)(B)(i), inserted “and section 7443A(d)” after “(a)(4)”.

Subsec. (c)(2)(B). Puspan. L. 109–280, § 854(c)(4)(B)(ii), substituted “subsection (a)(4) and (a)(6)” for “subsection (a)(4)”.

Subsec. (d). Puspan. 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). Puspan. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing.

Subsec (j). Puspan. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing except after “chief judge”.

Subsec. (j)(1). Puspan. 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). Puspan. 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). Puspan. L. 109–280, § 854(c)(6), inserted “or any annuity under chapter 83 or 84 of title 5, United States Code” after “7447(d)”.

Puspan. 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). Puspan. 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). Puspan. L. 109–280, § 851(a), amended span 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). Puspan. L. 99–514, § 1559(a)(1)(A), (2)(A), substituted “Survivors annuity fund” for “Salary deductions” in span, inserted par. (1) designation and span “Salary deductions” before existing text, realigned margin of text and substituted “3.5 percent” for “3 percent”, and added par. (2).

Subsec. (d). Puspan. L. 99–514, § 1559(a)(1)(B), substituted “3.5 percent” for second reference to “3 percent”.

Subsec. (g). Puspan. L. 99–514, § 1559(c), struck out “of service” after “Termination” in span and inserted “or if any judge ceases to be married after making the election under subsection (span) and revokes (in a writing filed as provided in subsection (span)) such election” in text.

Subsec. (h). Puspan. L. 99–514, § 1559(a)(2)(B), substituted “subsection (c)(1)” for “subsection (c)” in introductory provisions.

Puspan. L. 99–514, § 1559(span)(1)(B), substituted “or such surviving spouse’s remarriage before attaining age 55” for “or remarriage” in second sentence.

Subsec. (h)(2). Puspan. L. 99–514, § 1559(span)(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). Puspan. L. 99–514, § 1559(span)(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). Puspan. L. 99–514, § 1559(span)(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”.

Puspan. L. 99–514, § 1557(c), inserted last sentence.

1984—Subsec. (h)(2). Puspan. L. 98–369,§ 462(a)(1), substituted “$4,644” for “$900” and “$1,548” for “$360”.

Subsec. (h)(3). Puspan. 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). Puspan. L. 98–216 substituted “President” for “Bureau of the Budget”.

1982—Subsec. (m). Puspan. L. 97–362, § 105(a), substituted “3 consecutive years” for “5 consecutive years”, and “40 percent” for “37½ percent”.

Subsecs. (s), (t). Puspan. L. 97–362, § 105(span), added subsec. (s) and redesignated former subsec. (s) as (t).

1976—Puspan. L. 94–455, § 1906(a)(46)(F), substituted “surviving spouses” for “widows” in section catchline.

Subsec. (a)(6). Puspan. 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). Puspan. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.

Subsec. (h). Puspan. 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). Puspan. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow” wherever appearing.

Subsec. (o). Puspan. 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). Puspan. L. 94–455, § 1906(a)(46)(E), substituted “surviving spouse” for “widow”.

1971—Subsec. (m). Puspan. 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). Puspan. L. 91–172, § 960(c), substituted “United States Tax Court” for “Tax Court of the United States”.

Subsec. (span). Puspan. 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(span) of this title, or within 6 months after Oct. 4, 1961.

Subsec. (d). Puspan. 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). Puspan. L. 91–172, § 955(span)(1), substituted “civil service retirement laws” for “Civil Service Retirement Act”.

Subsec. (m). Puspan. L. 91–172, § 955(span)(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). Puspan. L. 91–172, §§ 955(span)(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). Puspan. L. 91–172, § 955(span)(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)”.

Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 2006 Amendment

Puspan. L. 109–280, title VIII, § 851(span), Aug. 17, 2006, 120 Stat. 1016, provided that: “The amendment made by this section [amending this section] shall apply with respect to increases made under section 8340(span) of title 5, United States Code, in annuities payable under subchapter III of chapter 83 of that title, taking effect after the date of the enactment of this Act [Aug. 17, 2006].”

Effective Date of 1986 Amendment

Amendment by section 1557(c) of Puspan. L. 99–514 effective Oct. 22, 1986, but not applicable to any individual who, before Oct. 22, 1986, forfeited his rights to retired pay under section 7447(d) of this title by reason of the 1st sentence of section 7447(f) of this title (as in effect on the day before such date), see section 1557(e) of Puspan. L. 99–514, set out as a note under section 7447 of this title.

Puspan. L. 99–514, title XV, § 1559(d), Oct. 22, 1986, 100 Stat. 2760, provided that:

“(1)Salary deductions.—
“(A) The amendment made by subsection (a)(1)(A) [amending this section] shall apply to amounts paid after November 1, 1986.
“(B) The amendment made by subsection (a)(1)(B) [amending this section] shall apply to service after November 1, 1986.
“(2)Appropriations.—The amendments made by subsection (a)(2) [amending this section] shall apply to fiscal years beginning after 1986.
“(3)Computation of annuities.—The amendments made by subsection (span) [amending this section] shall apply to annuities the starting date of which is after November 1, 1986.
“(4)Opportunity to revoke survivor annuity election.—
“(A)In general.—Any individual who before November 1, 1986, made an election under subsection (span) of section 7448 of the Internal Revenue Code of 1954 [now 1986] may revoke such election. Such a revocation shall constitute a complete withdrawal from the survivor annuity program provided for in such section and shall be filed as provided for elections under such subsection.
“(B)Effect of revocation.—Any revocation under subparagraph (A) shall have the same effect as if there were a termination to which section 7448(g) of such Code applies on the date such revocation is filed.
“(C)Period revocation permitted.—Any revocation under subparagraph (A) may be made only during the 180-day period beginning on the date of the enactment of this Act [Oct. 22, 1986].
“(5)Opportunity to elect survivor annuity where prior revocation.—Any individual who under paragraph (4) revoked an election under subsection (span) of section 7448 of such Code may thereafter make such an election only if such individual deposits to the credit of the survivors annuity fund under subsection (c) of such section the entire amount paid to such individual under paragraph (4), together with interest computed as provided in subsection (d) of such section.”

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title IV, § 462(span), July 18, 1984, 98 Stat. 824, provided that: “The amendments made by this [sic] subsection (a) [amending this section] shall apply to annuities payable with respect to months beginning after the date of the enactment of this Act [July 18, 1984].”

Effective Date of 1982 Amendment

Puspan. L. 97–362, title I, § 105(d), Oct. 25, 1982, 96 Stat. 1730, provided that:

“(1)Subsection (a).—The amendment made by subsection (a) [amending this section] shall apply to annuities payable with respect to judges dying after the date of the enactment of this Act [Oct. 25, 1982].
“(2)Subsection (span).—The amendment made by subsection (span) of this section [amending this section] shall apply with respect to increases in the salary of judges of the United States Tax Court taking effect after the date of the enactment of this Act [Oct. 25, 1982].”

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1971 Amendment

Puspan. L. 92–41, § 4(c)(2), July 1, 1971, 85 Stat. 99, provided that: “The amendment made by subsection (span) [amending this section] shall apply only with respect to judges of the United States Tax Court dying on or after the date of the enactment of this Act [July 1, 1971].”

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Puspan. L. 91–172, set out as a note under section 7441 of this title.

Savings Provision

For provisions that nothing in amendment by section 401(span)(51)–(53) of Puspan. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Puspan. L. 115–141, set out as a note under section 23 of this title.

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(span), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

Catchup for Survivors Annuities in Pay Status on October 25, 1982

Puspan. L. 97–362, title I, § 105(c), Oct. 25, 1982, 96 Stat. 1729, as amended by Puspan. L. 97–448, title III, § 305(e), Jan. 12, 1983, 96 Stat. 2400; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “If an annuity payable under section 7448(h) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to entitlement to annuity) to the surviving spouse of a judge of the United States Tax Court is being paid on the date of the enactment of this Act, then the amount of that annuity shall be adjusted, as of the first day of the first month beginning more than 30 days after such date, to reflect the amount of the annuity which would have been payable if the amendment made by subsection (span) applied with respect to increases in the salary of a judge under section 7443(c) of such Code taking effect after December 31, 1963.”

[Puspan. L. 97–448, title III, § 311(c)(5), Jan. 12, 1983, 96 Stat. 2412, provided that: “The amendment made by subsection (e) of section 305 [amending section 105(c) of Puspan. L. 97–362, set out above] shall take effect on the date of the enactment of the Miscellaneous Revenue Act of 1982 [Oct. 25, 1982].”]