§854. Annuities to surviving spouses and dependent children of special trial judges of the tax court

Pension Protection Act of 2006

Title VIII Pension Related Revenue Provisions

Subtitle E United States Tax Court Modernization

(a) DEFINITIONS.-Section 7448(a) of the Internal Revenue Code of 1986 (relating to definitions), as amended by this Act, is amended by redesignating paragraphs (5), (6), (7), and (8) as paragraphs (7), (8), (9), and (10), respectively, and by inserting after paragraph (4) the following new paragraphs:

"(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.

"(6) The term 'special trial judge's salary' means the salary of a special trial judge received under section 7443A(d), any amount received as an annuity under chapter 83 or 84 of title 5, United States Code, and compensation received under section 7443B.".

(b) ELECTION.-Subsection (b) of section 7448 of such Code (relating to annuities to surviving spouses and dependent children of judges) is amended-

(b)(1) by striking the subsection heading and inserting the following:

"(b) ELECTION.-

"(1) JUDGES.-",

(b)(2) by moving the text 2 ems to the right, and

(b)(3) by adding at the end the following new paragraph:

"(2) SPECIAL TRIAL JUDGES.- 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.".

(c) CONFORMING AMENDMENTS.-

(c)(1) The heading of section 7448 of such Code is amended by inserting "AND SPECIAL TRIAL JUDGES" after "JUDGES".

(c)(2) The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76 of such Code is amended by inserting "and special trial judges" after "judges".

(c)(3) Subsections (c)(1), (d), (f), (g), (h), (j), (m), (n), and (u) of section 7448 of such Code, as amended by this Act, are each amended- (A) by inserting "or special trial judge" after "judge" each place it appears other than in the phrase "chief judge", and (B) by inserting "or special trial judge's" after "judge's" each place it appears.

(c)(4) Section 7448(c) of such Code is amended-

(c)(4)(A) in paragraph (1), by striking "Tax Court judges" and inserting "Tax Court judicial officers", and

(c)(4)(B) in paragraph (2)-

(c)(4)(B)(i) in subparagraph (A), by inserting "and section 7443A(d)" after "(a)(4)", and

(c)(4)(B)(ii) in subparagraph (B), by striking "subsection (a)(4)" and inserting "subsection (a)(4) and (a)(6)".

(c)(5) Section 7448(j )(1) of such Code is amended-

(c)(5)(A) in subparagraph (A), by striking "service or retired" and inserting "service, retired", and by inserting ", or receiving any annuity under chapter 83 or 84 of title 5, United States Code," after "section 7447", and

(c)(5)(B) in the last sentence, by striking "subsections (a) (6) and (7)" and inserting "paragraphs (8) and (9) of subsection (a)".

(c)(6) Section 7448(m )(1) of such Code, as amended by this Act, is amended by inserting "or any annuity under chapter 83 or 84 of title 5, United States Code" after "7447(d)".

(c)(7) Section 7448(n) of such Code is amended by inserting "his years of service pursuant to any appointment under section 7443A," after "of the Tax Court, ".

(c)(8) Section 3121(b )(5)(E) of such Code is amended by inserting "or special trial judge" before "of the United States Tax Court".

(c)(9) Section 210(a )(5)(E) of the Social Security Act is amended by inserting "or special trial judge" before "of the United States Tax Court".