Sec. 302. Change in vesting period for survivor annuities and waiver of vesting period in the event of assassination
1,140 words·~5 min read·
/bill/114/s/3471/pcs/section-302A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(h)of section 7448 of the Internal Revenue Code of 1986 is amended to read as follows: If a judge or magistrate judge of the Tax Court described in paragraph
(2)is survived by a surviving spouse but not by a dependent child, there shall be paid to such surviving spouse an annuity beginning with the day of the death of the judge or magistrate judge of the Tax Court or following the surviving spouse’s attainment of age 50, whichever is the later, in an amount computed as provided in subsection (m). If a judge or magistrate judge of the Tax Court described in paragraph
(2)is survived by a surviving spouse and dependent child or children, there shall be paid to such surviving spouse an annuity, beginning on the day of the death of the judge or magistrate judge of the Tax Court, in an amount computed as provided in subsection (m), and there shall also be paid to or on behalf of each such child an immediate annuity equal to the lesser of— 10 percent of the average annual salary of such judge or magistrate judge of the Tax Court (determined in accordance with subsection (m)), or 20 percent of such average annual salary, divided by the number of such children. If a judge or magistrate judge of the Tax Court described in paragraph
(2)leaves no surviving spouse but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the lesser of— 20 percent of the average annual salary of such judge or magistrate judge of the Tax Court (determined in accordance with subsection (m)), or 40 percent of such average annual salary divided by the number of such children. Paragraph
(1)applies to any judge or magistrate judge of the Tax Court electing under subsection (b)— who dies while a judge or magistrate judge of the Tax Court after having rendered at least 18 months of civilian service computed as prescribed in subsection (n), for the last 18 months of which the salary deductions provided for by subsection (c)(1) or the deposits required by subsection
(d)have actually been made or the salary deductions required by the civil service retirement laws have actually been made, or who dies by assassination after having rendered less than 18 months of civilian service computed as prescribed in subsection
(n)if, for the period of such service, the salary deductions provided for by subsection (c)(1) or the deposits required by subsection
(d)have actually been made. The annuity payable to a surviving spouse under this subsection shall be terminable upon such surviving spouse’s death or such surviving spouse’s remarriage before attaining age 55. Any annuity payable to a child under this subsection shall be terminable upon the earliest of— the child attainment of age 18, the child’s marriage, or the child’s death, except that if such child is incapable of self-support by reason of mental or physical disability the child’s annuity shall be terminable only upon death, marriage, or recovery from such disability. In case of the death of a surviving spouse of a judge or magistrate judge of the Tax Court leaving a dependent child or children of the judge or magistrate judge of the Tax Court surviving such spouse, the annuity of such child or children shall be recomputed and paid as provided in paragraph (1)(C). In any case in which the annuity of a dependent child is terminated under this subsection, the annuities of any remaining dependent child or children based upon the service of the same judge or magistrate judge of the Tax Court shall be recomputed and paid as though the child whose annuity was so terminated had not survived such judge. In the case of a survivor of a judge or magistrate judge of the Tax Court described in paragraph (2)(B), there shall be deducted from the annuities otherwise payable under this section an amount equal to the amount of salary deductions that would have been made if such deductions had been made for 18 months prior to the death of the judge or magistrate judge of the Tax Court. . Section 7448(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The terms assassinated and assassination mean the killing of a judge or magistrate judge of the Tax Court that is motivated by the performance by the judge or magistrate judge of the Tax Court of his or her official duties. . Subsection
(i)of section 7448 of the Internal Revenue Code of 1986 is amended— by striking and inserting “ of dependency and disability .—Questions by chief judge .— Questions , and by adding at the end the following new paragraph: The chief judge shall determine whether the killing of a judge or magistrate judge of the Tax Court was an assassination, subject to review only by the Tax Court. The head of any Federal agency that investigates the killing of a judge or magistrate judge of the Tax Court shall provide to the chief judge any information that would assist the chief judge in making such a determination. . Subsection
(m)of section 7448 of the Internal Revenue Code of 1986 is amended— by striking and inserting “ annuities .—The annuity annuities .— The annuity , by striking the sum of
(1)1.5 percent and inserting “the sum of— 1.5 percent , by striking and
(2)three-fourths of 1 percent and inserting “and three-fourths of 1 percent , by striking prior allowable service, except that and inserting “prior allowable service, except that , and by adding at the end the following new paragraph: In the case of a judge or magistrate judge of the Tax Court who is assassinated and who has served less than 18 months, the annuity of the surviving spouse of such judge or magistrate judge of the Tax Court shall be based upon the average annual salary received by such judge or magistrate judge of the Tax Court for judicial service. . Section 7448 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: In the case of a judge or magistrate judge of the Tax Court who is assassinated, an annuity shall be paid under this section notwithstanding a survivor’s eligibility for or receipt of benefits under chapter 81 of title 5, United States Code, except that the annuity for which a surviving spouse is eligible under this section shall be reduced to the extent that the total benefits paid under this section and chapter 81 of that title for any year would exceed the current salary for that year of the office of the judge or magistrate judge of the Tax Court. .