‘‘(2) COVERED JUDGES.—Paragraph (1) applies 
to any judge or magistrate judge of the Tax Court 
electing under subsection (b)— 
‘‘(A) 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 serv-
ice retirement laws have actually been made, or 
‘‘(B) who dies by assassination after hav-
ing rendered less than 18 months of civilian 
service computed as prescribed in subsection (n) 
if, for the period of such service, the salary de-
ductions provided for by subsection (c)(1) or 
the deposits required by subsection (d) have ac-
tually been made. 
‘‘(3) TERMINATION OF ANNUITY.— 
‘‘(A) SURVIVING
SPOUSE.—The annuity 
payable to a surviving spouse under this sub-
section shall be terminable upon such surviving 
spouse’s death or such surviving spouse’s re-
marriage before attaining age 55. 
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‘‘(B) SURVIVING
CHILD.—Any annuity 
payable to a child under this subsection shall be 
terminable upon the earliest of— 
‘‘(i) the child attainment of age 18, 
‘‘(ii) the child’s marriage, or 
‘‘(iii) the child’s death, 
except that if such child is incapable of self-sup-
port by reason of mental or physical disability 
the child’s annuity shall be terminable only 
upon death, marriage, or recovery from such 
disability. 
‘‘(C) DEPENDENT
CHILD
AFTER
DEATH 
OF SURVIVING SPOUSE.—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). 
‘‘(D) RECOMPUTATION WITH RESPECT TO 
OTHER DEPENDENT CHILDREN.—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 
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based upon the service of the same judge or 
magistrate judge of the Tax Court shall be re-
computed and paid as though the child whose 
annuity was so terminated had not survived 
such judge. 
‘‘(E) SPECIAL
RULE
FOR
ASSASSINATED 
JUDGES.—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 sal-
ary 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.’’. 
(b) 
DEFINITION
OF
ASSASSINATION.—Section 
7448(a) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new paragraph: 
‘‘(10) The terms ‘assassinated’ and ‘assassina-
tion’ mean the killing of a judge or magistrate judge 
of the Tax Court that is motivated by the perform-
ance by the judge or magistrate judge of the Tax 
Court of his or her official duties.’’. 
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(c) DETERMINATION
OF
ASSASSINATION.—Sub-
section (i) of section 7448 of the Internal Revenue Code 
of 1986 is amended— 
(1) by striking ‘‘OF DEPENDENCY AND DIS-
ABILITY.—Questions’’ and inserting ‘‘BY
CHIEF 
JUDGE.— 
‘‘(1) DEPENDENCY
AND
DISABILITY.—Ques-
tions’’; and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) ASSASSINATION.—The chief judge shall 
determine whether the killing of a judge or mag-
istrate 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 deter-
mination.’’. 
(d) COMPUTATION OF ANNUITIES.—Subsection (m) 
of section 7448 of the Internal Revenue Code of 1986 is 
amended— 
(1) by striking ‘‘ANNUITIES.—The annuity’’ 
and inserting ‘‘ANNUITIES.— 
‘‘(1) IN GENERAL.—The annuity’’; 
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(2) by striking ‘‘the sum of (1) 1.5 percent’’ 
and inserting ‘‘the sum of— 
‘‘(A) 1.5 percent’’; 
(3) by striking ‘‘and (2) three-fourths of 1 per-
cent’’ and inserting ‘‘and 
‘‘(B) three-fourths of 1 percent’’; 
(4) by striking ‘‘prior allowable service, except 
that’’ and inserting ‘‘prior allowable service, 
except that’’; and 
(5) by adding at the end the following new 
paragraph: 
‘‘(2) ASSASSINATED JUDGES AND MAGISTRATE 
JUDGES
OF
THE
TAX
COURT.—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.’’. 
(e) OTHER BENEFITS.—Section 7448 of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subsection: 
‘‘(u) OTHER BENEFITS
IN CASE
OF ASSASSINA-
TION.—In the case of a judge or magistrate judge of the 
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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 re-
duced 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.’’. 
SEC. 303. COORDINATION OF RETIREMENT AND SURVIVOR 
ANNUITY WITH THE FEDERAL EMPLOYEES 
RETIREMENT SYSTEM. 
(a) RETIREMENT.—Section 7447 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘section 8331(8)’’ in subsection 
(g)(2)(C) and inserting ‘‘sections 8331(8) and 
8401(19)’’; and 
(2) by striking ‘‘Civil Service Commission’’ both 
places it appears in subsection (i)(2) and inserting 
‘‘Office of Personnel Management’’. 
(b) ANNUITIES TO SURVIVING SPOUSES AND DE-
PENDENT CHILDREN.—Section 7448 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘section 8332’’ in subsection (d) 
and inserting ‘‘sections 8332 and 8411’’; and 
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(2) by striking ‘‘section 8332’’ in subsection (n) 
and inserting ‘‘sections 8332 and 8411’’. 
SEC. 304. LIMIT ON TEACHING COMPENSATION OF RE-
TIRED JUDGES. 
(a) IN GENERAL.—Section 7447 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(k) 
TEACHING
COMPENSATION
OF
RETIRED 
JUDGES.—For purposes of the limitation under section 
501(a) of the Ethics in Government Act of 1978 (5 U.S.C. 
App.), any compensation for teaching approved under sec-
tion 502(a)(5) of such Act shall not be treated as outside 
earned income when received by a judge of the United 
States Tax Court who has retired under subsection (b) 
for teaching performed during any calendar year for which 
such a judge has met the requirements of subsection (c), 
as certified by the chief judge.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to any individual serving as a re-
tired judge of the United States Tax Court on or after 
the date of the enactment of this Act. 
SEC. 305. GENERAL PROVISIONS RELATING TO MAG-
ISTRATE JUDGES OF THE TAX COURT. 
(a) TITLE OF SPECIAL TRIAL JUDGE CHANGED TO 
MAGISTRATE JUDGE OF THE TAX COURT.—The heading 
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of section 7443A of the Internal Revenue Code of 1986 
is amended by striking ‘‘SPECIAL TRIAL JUDGES’’ and 
inserting 
‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(b) APPOINTMENT, TENURE, AND REMOVAL.—Sub-
section (a) of section 7443A of the Internal Revenue Code 
of 1986 is amended to read as follows: 
‘‘(a) APPOINTMENT, TENURE, AND REMOVAL.— 
‘‘(1) APPOINTMENT.—The chief judge may, 
from time to time, appoint and reappoint magistrate 
judges of the Tax Court for a term of 8 years. The 
magistrate judges of the Tax Court shall proceed 
under such rules as may be promulgated by the Tax 
Court. 
‘‘(2) REMOVAL.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), removal of a magistrate 
judge of the Tax Court during the term for 
which such magistrate judge is appointed shall 
be only for incompetency, misconduct, neglect 
of duty, or physical or mental disability. Re-
moval shall not occur unless a majority of all 
the judges of the Tax Court concur in the order 
of removal. Before any order of removal shall 
be entered, a full specification of the charges 
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shall be furnished to the magistrate judge of 
the Tax Court, and such magistrate judge shall 
be accorded by the judges of the Tax Court an 
opportunity to be heard on the charges. 
‘‘(B) TERMINATION OF OFFICE.—The of-
fice of a magistrate judge of the Tax Court 
shall be terminated if the judges of the Tax 
Court determine that the services performed by 
such magistrate judge of the Tax Court are no 
longer needed.’’. 
(c) SALARY.—Subsection (d) of section 7443A of the 
Internal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(d) SALARY.—Each magistrate judge of the Tax 
Court shall receive salary— 
‘‘(1) at a rate equal to 92 percent of the rate 
for judges of the Tax Court, and 
‘‘(2) in the same installments as such judges.’’. 
(d) EXEMPTION FROM FEDERAL LEAVE PROVI-
SIONS.—Section 7443A of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
subsection: 
‘‘(f) EXEMPTION FROM FEDERAL LEAVE PROVI-
SIONS.— 
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‘‘(1) IN GENERAL.—A magistrate judge of the 
Tax Court shall be exempt from the provisions of 
subchapter I of chapter 63 of title 5, United States 
Code. 
‘‘(2) TREATMENT OF UNUSED LEAVE.— 
‘‘(A) AFTER
SERVICE
AS
MAGISTRATE 
JUDGE OF THE TAX COURT.—If an individual 
who is exempted under paragraph (1) from the 
subchapter referred to in such paragraph was 
previously subject to such subchapter and, with-
out a break in service, again becomes subject to 
such subchapter on completion of the individ-
ual’s service as a magistrate judge of the Tax 
Court, the unused annual leave and sick leave 
standing to the individual’s credit at the time 
such individual became a magistrate judge of 
the Tax Court is deemed to have remained to 
the individual’s credit. 
‘‘(B) COMPUTATION
OF
ANNUITY.—In 
computing an annuity under section 8339 or 
8415 of title 5, United States Code, the total 
service of an individual specified in subpara-
graph (A) who retires on an immediate annuity 
or dies leaving a survivor or survivors entitled 
to an annuity includes, without regard to the 
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limitations imposed by subsection (f) of section 
8339 of such title 5, the days of unused sick 
leave standing to the individual’s credit at the 
time such individual became a magistrate judge 
of the Tax Court, except that such days will not 
be counted in determining average pay or annu-
ity eligibility. 
‘‘(C) LUMP SUM PAYMENT.—Any accumu-
lated and current accrued annual leave or vaca-
tion balances credited to a magistrate judge of 
the Tax Court as of the date of the enactment 
of this subsection shall be paid in a lump sum 
at the time of separation from service pursuant 
to the provisions and restrictions set forth in 
section 5551 of such title 5 and related provi-
sions referred to in such section.’’. 
(e) CONTEMPT AUTHORITY.—Section 7443A of the 
Internal Revenue Code of 1986, as amended by this sec-
tion, is amended by adding at the end the following new 
subsection: 
‘‘(g) INCIDENTAL POWERS.—A magistrate judge of 
the Tax Court appointed under this section shall have the 
power to punish for contempt of the authority of the Tax 
Court as provided in section 7456(c), except the sentence 
imposed by such a magistrate judge of the Tax Court for 
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any contempt shall not exceed the penalties for a Class 
C misdemeanor as set forth in sections 3571(b)(6) and 
3581(b)(8) of title 18, United States Code. This sub-
section shall not be construed to limit the authority of a 
magistrate judge of the Tax Court to order sanctions 
under any other statute or any rule of the Tax Court pre-
scribed pursuant to section 7453.’’. 
(f) CONFORMING AMENDMENTS.— 
(1) The heading of subsection (b) of section 
7443A of the Internal Revenue Code of 1986 is 
amended by striking ‘‘SPECIAL TRIAL JUDGES’’ and 
inserting ‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(2) Subsection (b) of section 7443A of such 
Code is amended by striking ‘‘special trial judges of 
the court’’ and inserting ‘‘magistrate judges of the 
Tax Court’’. 
(3) Subsection (c) of section 7443A of such 
Code is amended by striking ‘‘special trial judge’’ 
and inserting ‘‘magistrate judge of the Tax Court’’. 
(4) Subsection (e) of section 7443A of such 
Code is amended by striking ‘‘special trial judges’’ 
and inserting ‘‘magistrate judges of the Tax Court’’. 
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(5) The item relating to section 7443A in the 
table of sections for part I of subchapter C of chap-
ter 76 of such Code is amended to read as follows: 
‘‘Sec. 7443A. Magistrate judges of the Tax Court.’’. 
(6) The heading of section 7448 of such Code 
is amended by striking ‘‘SPECIAL TRIAL JUDGES’’ 
and inserting ‘‘MAGISTRATE
JUDGES
OF
THE 
TAX COURT’’. 
(7) Section 7448 of such Code is amended— 
(A) by striking ‘‘special trial judge’s’’ each 
place it appears in subsections (a)(6), (c)(1), 
(d), and (m)(1) and inserting ‘‘magistrate judge 
of the Tax Court’s’’; and 
(B) by striking ‘‘special trial judge’’ each 
place it appears other than in subsection (n) 
and inserting ‘‘magistrate judge of the Tax 
Court’’. 
(8) Subsection (n) of section 7448 of such Code 
is amended to read as follows: 
‘‘(n) INCLUDIBLE SERVICE.—Subject to the provi-
sions of subsection (d), the years of service of a judge or 
magistrate judge of the Tax Court which are allowable as 
the basis for calculating the amount of the annuity of such 
judge or magistrate judge’s surviving spouse shall include 
the judge or magistrate judge’s years of service— 
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100 
‘‘(1) as a judge or magistrate judge of the Tax 
Court, a special trial judge of the Tax Court, or a 
judge of the Tax Court of the United States, 
‘‘(2) pursuant to any appointment under sec-
tion 7443A, 
‘‘(3) as a Senator, Representative, Delegate, or 
Resident Commissioner in Congress, 
‘‘(4) as a member of the Armed Forces of the 
United States (not including any service for which 
credit is allowed for purposes of retirement or re-
tired pay under any other provision of law), and 
‘‘(5) in any other civilian service within the pur-
view of section 8332 of title 5, United States Code. 
For purposes of paragraph (4), not more than 5 years of 
service shall be taken into account.’’. 
(9) The item relating to section 7448 in the 
table of sections for part I of subchapter C of chap-
ter 76 of such Code is amended to read as follows: 
‘‘Sec. 7448. Annuities to surviving spouses and dependent children of judges 
and magistrate judges of the Tax Court.’’. 
(10) Subsection (a) of section 7456 of such 
Code is amended— 
(A) by striking ‘‘special trial judge’’ each 
place it appears and inserting ‘‘magistrate 
judge’’; and 
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101 
(B) by striking ‘‘(or by the clerk’’ and in-
serting ‘‘of the Tax Court (or by the clerk’’. 
(11) Subsection (a) of section 7466 of such 
Code is amended by striking ‘‘special trial judge’’ 
and inserting ‘‘magistrate judge’’. 
(12) Section 7470A of such Code is amended 
by striking ‘‘special trial judges’’ both places it ap-
pears in subsections (a) and (b) and inserting ‘‘mag-
istrate judges’’. 
(13) Subparagraph (A) of section 7471(a)(2) of 
such Code is amended by striking ‘‘special trial 
judges’’ and inserting ‘‘magistrate judges’’. 
(14) Subsection (c) of section 7471 of such 
Code is amended— 
(A) by striking ‘‘SPECIAL TRIAL JUDGES’’ 
in the heading and inserting ‘‘MAGISTRATE 
JUDGES OF THE TAX COURT’’; and 
(B) by striking ‘‘special trial judges’’ and 
inserting ‘‘magistrate judges’’. 
(g) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to individuals serving as spe-
cial trial judges of the United States Tax Court on 
or after the day before the date of enactment of this 
Act. 
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102 
(2) APPOINTMENT
SAVINGS
PROVISION.—Any 
individual serving as a special trial judge of the 
United States Tax Court as of the day before the 
date of the enactment of this Act shall be considered 
to have been appointed as a magistrate judge of the 
Tax Court under section 7443A of the Internal Rev-
enue Code of 1986 on such date of enactment, and 
service as a special trial judge of the Tax Court be-
fore such date of enactment shall be considered to 
be service as a magistrate judge of the Tax Court 
for purposes of any provision of law relating to 
length of service. 
SEC. 306. LIFE INSURANCE FOR MAGISTRATE JUDGES OF 
THE TAX COURT AGE 65 OR OLDER. 
Section 7472 of the Internal Revenue Code of 1986 
is amended by striking ‘‘its judges’’ in the second sentence 
and inserting ‘‘the judges and magistrate judges of the 
Tax Court’’. 
SEC. 307. RETIREMENT AND ANNUITY PROGRAM. 
(a) RETIREMENT AND ANNUITY PROGRAM.—Part I 
of subchapter C of chapter 76 of the Internal Revenue 
Code of 1986 is amended by inserting after section 7443A 
the following new section: 
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103 
‘‘SEC. 7443B. RETIREMENT FOR MAGISTRATE JUDGES OF 
THE TAX COURT. 
‘‘(a) RETIREMENT.— 
‘‘(1) IN GENERAL.—Each magistrate judge of 
the Tax Court who makes an election under this sec-
tion shall receive an annuity at the same rate and 
in the same manner as magistrate judges of the dis-
trict courts of the United States pursuant to section 
377 of title 28, United States Code. 
‘‘(2) RULES OF APPLICATION.—For purposes of 
subsection (a), section 377 of title 28, United States 
Code, shall be applied with the following modifica-
tions: 
‘‘(A) By substituting— 
‘‘(i) ‘magistrate judge of the Tax 
Court’ for ‘judicial official’, ‘judicial offi-
cer’, and ‘magistrate judge’ each place 
such terms appear, 
‘‘(ii) ‘magistrate judge of the Tax 
Court’s’ for ‘magistrate judge’s’ each place 
it appears, 
‘‘(iii) ‘chief judge of the Tax Court’ 
for ‘Administrative Office of the United 
States Courts’, ‘Director of the Adminis-
trative Office of the United States Courts’, 
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104 
‘Director’, and ‘chief judge of the district 
court’ each place such terms appear, 
‘‘(iv) ‘Tax Court Judicial Officers’ Re-
tirement Fund’ for ‘Judicial Officers’ Re-
tirement Fund’ each place it appears, 
‘‘(v) ‘under section 7443A of the In-
ternal Revenue Code of 1986’ for ‘under 
section 631 of this title’ in subsection 
(h)(2), 
‘‘(vi) ‘under section 7443C of the In-
ternal Revenue Code of 1986’ for ‘under 
section 155(b), 375, or 636(h) of this title’ 
each place it appears in paragraphs (2) 
and (3) of subsection (m), and 
‘‘(vii) ‘from the date of appointment, 
for those individuals appointed pursuant to 
section 7443A of the Internal Revenue 
Code of 1986 prior to, and in active service 
on, the date of enactment of the Retire-
ment Enhancement and Savings Act of 
2019’ for ‘on or after October 1, 1979’ in 
subsection (h). 
‘‘(B) By disregarding subsection (m)(2) 
and subsection (o). 
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105 
‘‘(b) 1-YEAR FORFEITURE FOR FAILURE TO PER-
FORM JUDICIAL DUTIES.—Subject to subparagraph (B) 
of section 377(m)(1) of title 28, United States Code, any 
magistrate judge of the Tax Court who retires under this 
section and who fails to perform judicial duties required 
of such individual by section 7443C shall forfeit all rights 
to an annuity under this section for a 1-year period which 
begins on the 1st day on which such individual fails to 
perform such duties. 
‘‘(c) TAX COURT JUDICIAL OFFICERS’ RETIREMENT 
FUND.— 
‘‘(1) ESTABLISHMENT.—There is established in 
the Treasury of the United States a fund which 
shall be known as the ‘Tax Court Judicial Officers’ 
Retirement Fund’. The Fund is appropriated for the 
payment of annuities, refunds, and other payments 
under this section. 
‘‘(2) INVESTMENT
OF
FUND.—The Secretary 
shall invest, in interest-bearing securities of the 
United States, such currently available portions of 
the Tax Court Judicial Officers’ Retirement Fund as 
are not immediately required for payments from the 
Fund. The income derived from these investments 
constitutes a part of the Fund. 
‘‘(3) UNFUNDED LIABILITY.— 
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106 
‘‘(A) IN
GENERAL.—Not later than the 
close of each fiscal year, there shall be depos-
ited in the Tax Court Judicial Officers’ Retire-
ment Fund amounts required to reduce to zero 
the unfunded liability, if any, of such Fund. 
‘‘(B) UNFUNDED
LIABILITY.—For pur-
poses of subparagraph (A), the term ‘unfunded 
liability’ means the amount estimated by the 
Secretary to be equal to the excess (as of the 
close of the fiscal year involved) of— 
‘‘(i) the present value of all benefits 
payable from the Tax Court Judicial Offi-
cers’ Retirement Fund, over 
‘‘(ii) the sum of— 
‘‘(I) the present value of future 
deductions to be withheld under this 
section from the basic pay of mag-
istrate judges of the Tax Court, plus 
‘‘(II) the balance in such Fund 
as of the close of such fiscal year. 
‘‘(d) PARTICIPATION IN THRIFT SAVINGS PLAN.— 
‘‘(1) ELECTION
TO
CONTRIBUTE.—A mag-
istrate judge of the Tax Court may elect to con-
tribute out of such individual’s basic pay to the 
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107 
Thrift Savings Fund established by section 8437 of 
title 5, United States Code. 
‘‘(2) APPLICABILITY OF TITLE 5 PROVISIONS.— 
Except as otherwise provided in this subsection, the 
provisions of subchapters III and VII of chapter 84 
of such title 5 shall apply with respect to a mag-
istrate judge of the Tax Court who makes an elec-
tion under paragraph (1). 
‘‘(3) SPECIAL RULES.— 
‘‘(A) 
AMOUNT
CONTRIBUTED.—The 
amount contributed by a magistrate judge of 
the Tax Court to the Thrift Savings Plan in 
any pay period shall not exceed the maximum 
percentage of such magistrate judge’s basic pay 
for such period as allowable under section 
8440f of such title 5. 
‘‘(B) CONTRIBUTIONS
FOR
BENEFIT
OF 
MAGISTRATE JUDGE OF THE TAX COURT.—No 
contributions under section 8432(c) of such 
title 5 shall be made for the benefit of a mag-
istrate judge of the Tax Court who has filed an 
election to receive an annuity under this sec-
tion. 
‘‘(C) APPLICABILITY OF RULES RELATING 
TO ANNUITY OF A CHILD.—Section 8433(b) of 
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such title 5 applies with respect to a magistrate 
judge of the Tax Court who makes an election 
under paragraph (1) and who— 
‘‘(i) retires entitled to an immediate 
annuity under this section (including a dis-
ability annuity under this section), 
‘‘(ii) retires before attaining age 65 
but is entitled, upon attaining age 65, to 
an annuity under this section, or 
‘‘(iii) retires before becoming entitled 
to an immediate annuity, or an annuity 
upon attaining age 65, under this section. 
‘‘(D) RETIREMENT AS SEPARATION FROM 
SERVICE.—With respect to a magistrate judge 
of the Tax Court to whom this subsection ap-
plies, retirement under this section is a separa-
tion from service for purposes of subchapters 
III and VII of chapter 84 of such title 5. 
‘‘(4) DEFINITIONS.—For purposes of this sub-
section, the terms ‘retirement’ and ‘retire’ include 
removal from office under section 7443A(a)(2) on 
the sole ground of mental or physical disability. 
‘‘(5) OFFSET.—In the case of a magistrate 
judge of the Tax Court who receives a distribution 
from the Thrift Savings Plan and who later receives 
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an annuity under this section, the annuity shall be 
offset by an amount equal to the amount which rep-
resents the Government’s contribution to the individ-
ual’s Thrift Savings Account during years of service 
as a full-time judicial officer under the Federal Em-
ployees Retirement System, without regard to earn-
ings attributable to such amount. Where such an 
offset would exceed 50 percent of the annuity to be 
received in the first year, the offset may be divided 
equally over the first 2 years in which the individual 
receives the annuity. 
‘‘(6) EXCEPTION.—Notwithstanding clauses (i) 
and (ii) of paragraph (3)(C), if any magistrate judge 
of the Tax Court retires under circumstances mak-
ing such magistrate judge of the Tax Court eligible 
to make an election under subsection (b) of section 
8433 of such title 5, and the nonforfeitable account 
balance of such magistrate judge of the Tax Court 
is less than an amount which the Executive Director 
of the Office of Personnel Management prescribes by 
regulation, the Executive Director shall pay the non-
forfeitable account balance to the participant in a 
single payment. 
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‘‘(e) COORDINATION WITH TITLE 5.—A magistrate 
judge of the Tax Court who elects to receive an annuity 
under this section— 
‘‘(1) shall not be subject to deductions and con-
tributions otherwise required by section 8334(a) of 
title 5 United States Code, 
‘‘(2) shall be excluded from the application of 
chapter 84 (other than subchapters III and VII) of 
such title 5, and 
‘‘(3) is entitled to a lump-sum credit under sec-
tion 8342(a) or 8424 of such title 5, as the case 
may be.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 3121(b)(5)(E) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘or 
magistrate judge’’ before ‘‘of the United States Tax 
Court’’. 
(2) Section 210(a)(5)(E) of the Social Security 
Act (42 U.S.C. 410(a)(5)(E)) is amended by insert-
ing ‘‘or a magistrate judge of the Tax Court who 
files an election under section 7443B(a) of the Inter-
nal Revenue Code of 1986’’ after ‘‘of the United 
States Tax Court’’. 
(3) Section 7448(b)(2) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
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111 
‘‘(2) MAGISTRATE
JUDGES
OF
THE
TAX 
COURT.—Any magistrate judge of the Tax Court 
may by written election filed with the chief judge 
bring himself or herself within the purview of this 
section. Such election shall be filed while such indi-
vidual is a magistrate judge of the Tax Court.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter C of chapter 76 of the Internal 
Revenue Code of 1986 is amended by inserting after the 
item relating to section 7443A the following new item: 
‘‘Sec. 7443B. Retirement for magistrate judges of the Tax Court.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 308. PROVISIONS FOR RECALL. 
(a) IN GENERAL.—Part I of subchapter C of chapter 
76 of the Internal Revenue Code of 1986, as amended by 
section 307, is amended by inserting after section 7443B 
the following new section: 
‘‘SEC. 7443C. RECALL OF MAGISTRATE JUDGES OF THE TAX 
COURT. 
‘‘(a) RECALLING OF RETIRED MAGISTRATE JUDGES 
OF THE TAX COURT.—Any individual who has retired 
pursuant to section 7443B or the applicable provisions of 
title 5 or 28, United States Code, upon reaching the age 
and service requirements established under such titles 5 
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112 
and 28, may be called upon by the chief judge to perform 
such judicial duties with the Tax Court as may be re-
quested of such individual for a period or periods specified 
by the chief judge, except that in the case of any such 
individual— 
‘‘(1) the aggregate of such periods in any 1 cal-
endar year shall not (without the consent of such in-
dividual) exceed 90 calendar days, and 
‘‘(2) such individual shall be relieved of per-
forming such duties during any period in which ill-
ness or disability precludes the performance of such 
duties. 
Any act, or failure to act, by an individual performing ju-
dicial duties pursuant to this subsection shall have the 
same force and effect as if it were the act (or failure to 
act) of a magistrate judge of the Tax Court. 
‘‘(b) COMPENSATION.—For the year in which a pe-
riod of recall occurs, the magistrate judge of the Tax 
Court shall receive, in addition to the annuity provided 
under the provisions of section 7443B, an amount equal 
to the difference between that annuity and the current sal-
ary of the office to which the magistrate judge of the Tax 
Court is recalled (and allowances for travel and other ex-
penses of the magistrate judge of the Tax Court). The 
annuity for years after the year in which a period of recall 
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113 
occurs of the magistrate judge of the Tax Court who com-
pletes such a period of service, who is not recalled in a 
subsequent year, and who retired under section 7443B, 
shall be equal to the salary in effect at the end of the 
year in which the period of recall occurred for the office 
from which such magistrate judge of the Tax Court re-
tired. 
‘‘(c) RULEMAKING AUTHORITY.—The provisions of 
this section shall be implemented under such rules and 
regulations as may be promulgated by the Tax Court.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter C of chapter 76 of the Internal 
Revenue Code of 1986, as amended by section 307, is 
amended by inserting after the item relating to section 
7443B the following new item: 
‘‘Sec. 7443C. Recall of magistrate judges of the Tax Court.’’. 
TITLE IV—OTHER BENEFITS 
SEC. 401. BENEFITS PROVIDED TO VOLUNTEER FIRE-
FIGHTERS AND EMERGENCY MEDICAL RE-
SPONDERS. 
(a) INCREASE IN DOLLAR LIMITATION ON QUALI-
FIED
PAYMENTS.—Subparagraph 
(B) 
of 
section 
139B(c)(2) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘$30’’ and inserting ‘‘$50’’. 
(b) EXTENSION.—Subsection (d) of section 139B of 
the Internal Revenue Code of 1986 is amended by striking 
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114 
‘‘beginning after December 31, 2010.’’ and inserting ‘‘be-
ginning— 
‘‘(1) after December 31, 2010, and before Jan-
uary 1, 2019, or 
‘‘(2) after December 31, 2019.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
TITLE V—REVENUE PROVISIONS 
SEC. 501. MODIFICATIONS OF REQUIRED DISTRIBUTION 
RULES FOR PENSION PLANS. 
(a) MODIFICATION OF RULES WHERE EMPLOYEE 
DIES BEFORE ENTIRE DISTRIBUTION.— 
(1) IN GENERAL.—Section 401(a)(9) of the In-
ternal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(H) SPECIAL RULES FOR CERTAIN DE-
FINED CONTRIBUTION PLANS.— 
‘‘(i) IN GENERAL.—In the case of dis-
tributions from a defined contribution 
plan, a trust forming part of such plan 
shall not constitute a qualified trust under 
this section unless the plan provides that, 
if— 
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‘‘(I) an employee dies before the 
distribution of the employee’s interest 
(whether or not such distribution has 
begun in accordance with subpara-
graph (A)), and 
‘‘(II) the aggregate account bal-
ances to the credit of the employee 
under all defined contribution plans, 
determined as of the date of the em-
ployee’s death, exceeds $450,000, 
so much of the entire interest of the em-
ployee as exceeds the dollar amount in sub-
clause (II) will be distributed within 5 
years after the death of such employee. 
‘‘(ii) ALLOCATION OF LIMITATION.—If 
an employee has an account under more 
than 1 defined contribution plan, the 
$450,000 amount under clause (i)(II) shall 
be allocated among all such plans, as pro-
vided in regulations prescribed by the Sec-
retary, for purposes of applying clause (i). 
‘‘(iii) TREATMENT
OF
REMAINING 
AMOUNT.—The portion of the employee’s 
interest distributed under clause (i) shall 
not be taken into account for purposes of 
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116 
determining the rapidity or the method of 
distribution of any portion of the interest 
of the employee to which clause (i) does 
not apply. 
‘‘(iv) MULTIPLE BENEFICIARIES.—In 
the case of an employee who has more 
than 1 beneficiary, the amount of the por-
tion required to be distributed under clause 
(i) which shall be treated as payable to (or 
for the benefit of) such beneficiary is the 
amount which bears the same ratio to the 
total amount of such portion as— 
‘‘(I) the portion of the employee’s 
entire interest (determined as of the 
date of the employee’s death) which is 
payable to (or for the benefit of) such 
beneficiary, bears to 
‘‘(II) the amount of the employ-
ee’s entire interest (so determined). 
‘‘(v) EXCEPTION FOR ELIGIBLE DES-
IGNATED BENEFICIARIES.—If— 
‘‘(I) any portion of the employ-
ee’s interest is payable to (or for the 
benefit of) an eligible designated bene-
ficiary, 
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117 
‘‘(II) such portion will be distrib-
uted (in accordance with regulations) 
over the life of such eligible des-
ignated beneficiary (or over a period 
not extending beyond the life expect-
ancy of such beneficiary), and 
‘‘(III) such distributions begin 
not later than 1 year after the date of 
the employee’s death or such later 
date as the Secretary may by regula-
tions prescribe, 
for purposes of clause (i), the portion re-
ferred to in subclause (I) shall be treated 
as distributed on the date on which such 
distributions begin. 
‘‘(vi) SPECIAL RULE FOR SURVIVING 
SPOUSE
OF
EMPLOYEE.—If the eligible 
designated beneficiary is the surviving 
spouse of the employee— 
‘‘(I) the date on which the dis-
tributions are required to begin under 
clause (v)(III) shall not be earlier 
than the date on which the employee 
would have attained age 701⁄2, and 
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118 
‘‘(II) if the surviving spouse dies 
before the distributions to such spouse 
begin, this subparagraph shall be ap-
plied as if the surviving spouse were 
the employee. 
‘‘(vii) RULES UPON DEATH OF ELIGI-
BLE DESIGNATED BENEFICIARY.—If an el-
igible designated beneficiary dies before the 
portion of the employee’s interest to which 
clause (i) applies which is payable to (or 
for the benefit of) such eligible designated 
beneficiary is entirely distributed, the ex-
ception under clause (v) shall not apply to 
any beneficiary of such eligible designated 
beneficiary and the remainder of such por-
tion shall be distributed within 5 years 
after the death of such beneficiary. 
‘‘(viii) COORDINATION
WITH
INDI-
VIDUAL
RETIREMENT
PLANS.—For pur-
poses of applying the provisions of this 
subparagraph and subsections (a)(6) and 
(b)(3) of section 408, individual retirement 
plans shall be treated as defined contribu-
tion plans in determining the aggregate ac-
count balances to the credit of the em-
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119 
ployee under all defined contribution plans 
and the amount required to be distributed 
to each beneficiary under such provi-
sions.’’. 
(2) DEFINITION
OF
ELIGIBLE
DESIGNATED 
BENEFICIARY.—Section 401(a)(9)(E) of such Code 
is amended to read as follows: 
‘‘(E) DEFINITIONS AND RULES RELATING 
TO DESIGNATED BENEFICIARY.—For purposes 
of this paragraph— 
‘‘(i) DESIGNATED BENEFICIARY.—The 
term ‘designated beneficiary’ means any 
individual designated as a beneficiary by 
the employee. 
‘‘(ii) ELIGIBLE
DESIGNATED
BENE-
FICIARY.—The term ‘eligible designated 
beneficiary’ means, with respect to any em-
ployee, any designated beneficiary who is— 
‘‘(I) the surviving spouse of the 
employee, 
‘‘(II) subject to clause (iii), a 
child of the employee who has not 
reached majority (within the meaning 
of subparagraph (F)), 
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120 
‘‘(III) disabled (within the mean-
ing of section 72(m)(7)), 
‘‘(IV) a chronically ill individual 
(within 
the 
meaning 
of 
section 
7702B(c)(2), except that the require-
ments of subparagraph (A)(i) thereof 
shall only be treated as met if there is 
a certification that, as of such date, 
the period of inability described in 
such subparagraph with respect to the 
individual is an indefinite one which is 
reasonably expected to be lengthy in 
nature), or 
‘‘(V) an individual not described 
in any of the preceding subclauses 
who is not more than 10 years young-
er than the employee. 
‘‘(iii) 
SPECIAL
RULE
FOR
CHIL-
DREN.—Subject to subparagraph (F), an 
individual described in clause (ii)(II) shall 
cease to be an eligible designated bene-
ficiary as of the date the individual reaches 
majority and any remainder of the portion 
of the interest described in subparagraph 
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121 
(H)(v) shall be distributed within 5 years 
after such date. 
‘‘(iv) TIME FOR DETERMINATION OF 
ELIGIBLE
DESIGNATED
BENEFICIARY.— 
The determination of whether a designated 
beneficiary is an eligible designated bene-
ficiary shall be made as of the date of 
death of the employee.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Clause (ii) of section 401(a)(9)(B) of 
the Internal Revenue Code of 1986 is amended 
by striking ‘‘A trust’’ and inserting ‘‘Except as 
provided in subparagraph (H), a trust’’. 
(B) Section 402(c)(11)(A)(iii) of such 
Code 
is 
amended 
by 
striking 
‘‘section 
401(a)(9)(B) (other than clause (iv) thereof)’’ 
and inserting ‘‘subparagraphs (B) (other than 
clause (iv) thereof) and (H) (other than clause 
(vi) thereof) of section 401(a)(9)’’. 
(4) EFFECTIVE DATES.— 
(A) IN GENERAL.—Except as provided in 
this paragraph and paragraphs (5) and (6), the 
amendments made by this subsection shall 
apply to distributions with respect to employees 
who die after December 31, 2018. 
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122 
(B) 
COLLECTIVE
BARGAINING
EXCEP-
TION.—In the case of a plan maintained pursu-
ant to 1 or more collective bargaining agree-
ments between employee representatives and 1 
or more employers ratified before the date of 
enactment of this Act, the amendments made 
by this subsection shall apply to distributions 
with respect to employees who die in calendar 
years beginning after the earlier of— 
(i) the later of— 
(I) the date on which the last of 
such collective bargaining agreements 
terminates (determined without re-
gard to any extension thereof agreed 
to on or after the date of the enact-
ment of this Act); or 
(II) December 31, 2018; or 
(ii) December 31, 2020. 
For purposes of clause (i)(I), any plan amend-
ment made pursuant to a collective bargaining 
agreement relating to the plan which amends 
the plan solely to conform to any requirement 
added by this section shall not be treated as a 
termination of such collective bargaining agree-
ment. 
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123 
(C) GOVERNMENTAL PLANS.—In the case 
of a governmental plan (as defined in section 
414(d) of the Internal Revenue Code of 1986), 
subparagraph (A) shall be applied by sub-
stituting ‘‘December 31, 2020’’ for ‘‘December 
31, 2018’’. 
(5) EXCEPTION FOR CERTAIN EXISTING ANNU-
ITY CONTRACTS.— 
(A) IN GENERAL.—The amendments made 
by this subsection shall not apply to a qualified 
annuity which is a binding annuity contract in 
effect on the date of enactment of this Act and 
at all times thereafter. 
(B) QUALIFIED
ANNUITY.—For purposes 
of this paragraph, the term ‘‘qualified annuity’’ 
means, with respect to an employee, an annu-
ity— 
(i) which is a commercial annuity (as 
defined in section 3405(e)(6) of the Inter-
nal Revenue Code of 1986); 
(ii) under which the annuity payments 
are made over the life of the employee or 
over the joint lives of such employee and a 
designated beneficiary (or over a period 
not extending beyond the life expectancy of 
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124 
such employee or the joint life expectancy 
of such employee and a designated bene-
ficiary) in accordance with the regulations 
described in section 401(a)(9)(A)(ii) of 
such Code (as in effect before such amend-
ments) and which meets the other require-
ments of section 401(a)(9) of such Code 
(as so in effect) with respect to such pay-
ments; and 
(iii) with respect to which— 
(I) annuity payments to the em-
ployee have begun before the date of 
enactment of this Act, and the em-
ployee has made an irrevocable elec-
tion before such date as to the method 
and amount of the annuity payments 
to the employee or any designated 
beneficiaries; or 
(II) if subclause (I) does not 
apply, the employee has made an ir-
revocable election before the date of 
enactment of this Act as to the meth-
od and amount of the annuity pay-
ments to the employee or any des-
ignated beneficiaries. 
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