Source: http://www.law.cornell.edu/uscode/text/4/114?quicktabs_8=1
Timestamp: 2015-02-01 20:44:26
Document Index: 253113918

Matched Legal Cases: ['§ 114', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

4 U.S. Code § 114 - Limitation on State income taxation of certain pension income | LII / Legal Information Institute
The term “retirement income” means any income from—
any plan, program, or arrangement described in section 3121(v)(2)(C) of such Code (or any plan, program, or arrangement that is in writing, that provides for retirement payments in recognition of prior service to be made to a retired partner, and that is in effect immediately before retirement begins), if such income—
is part of a series of substantially equal periodic payments (not less frequently than annually which may include income described in subparagraphs (A) through (H)) made for—
The term “income tax” has the meaning given such term by section 110
Nothing in this section shall be construed as having any effect on the application of section 514 of the Employee Retirement Income Security Act of 1974.
So in original. No subsecs. (c) and (d) have been enacted.
(Added Pub. L. 104–95, § 1(a),Jan. 10, 1996, 109 Stat. 979; amended Pub. L. 109–264, § 1(a),Aug. 3, 2006, 120 Stat. 667.)
2006—Subsec. (b)(1)(I). Pub. L. 109–264, § 1(a)(1)–(3), inserted “(or any plan, program, or arrangement that is in writing, that provides for retirement payments in recognition of prior service to be made to a retired partner, and that is in effect immediately before retirement begins)” after “section 3121(v)(2)(C) of such Code” in introductory provisions, “which may include income described in subparagraphs (A) through (H)” after “(not less frequently than annually” in cl. (i), and concluding provisions at end.
Subsec. (b)(4). Pub. L. 109–264, § 1(a)(4), which directed the addition of par. (4) at end of subsec. (b)(1)(I), was executed by adding par. (4) at end of subsec. (b) to reflect the probable intent of Congress.
Pub. L. 109–264, § 1(b),Aug. 3, 2006, 120 Stat. 667, provided that: “The amendments made by this section [amending this section] apply to amounts received after December 31, 1995.”
Pub. L. 104–95, § 1(c),Jan. 10, 1996, 109 Stat. 980, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received after December 31, 1995.”