An Act to amend chapter 83, title 5, United States Code, relating to survivor annuities under the civil service retirement program, and for other purposes.
PL 91-658 (S.437), enacted 10/08/1971

Effective date. 
84 STAT. ] 
PUBLIC LAW 91-658-JAN. 8, 1971 
1961 
SEC. 19. If any section of this Act, or any part thereof shall be separability. 
adjudged by any court of competent jurisdiction to be invalid, such 
judgment shall not affect, impair, or invalidate the remainder of any 
section or part thereof. 
SEC. 20. This Act shall become effective ninety days after the date 
of its enactment. 
Approved January 8, 1971. 
Public Law 91-658 
AN ACT 
January 8, 1971 
To amend chapter 83 of title o, United States Code, relating to survivor annu- 
[s. 4 37] 
ities under the civil service retirement program, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United 
States 
of America 
in Congress assemhled^ That section 
civu service 
8332(f) of title 5, United States Code, is amended by inserting imme- '^^sur^vor' 
diately after the first sentence thereof the following new sentence: annuities. 
"An employee or former employee who returns to duty after a period 
^^ ^'^'* ^^^* 
of separation is deemed, for the purpose of this subsection, to have 
been in a leave of absence without pay for that part of the period in 
which he was receiving benefits under subchapter I of chapter 81 of 
this title or any earlier statute on which such subchapter is based.'". 
^ ^'^*^ "•' 
SEC. 2 (a) Section 8339(i) of title 5, United States Code, is ,,^^^^f,^^f 
amended by striking out "his spouse'" and inserting in lieu thereof 
"any spouse surviving him". 
(b) Section 8339(j) of title 5, United States Code, is amended— 
(1) by inserting "(1)" immediately after "(j)"; and 
(2) by adding at the end thereof the following new paragraph: 
"(2) An employee or Member, who is unmarried at the time of 
retiring under a provision of law^ which permits election of a reduced 
annuity with a survivor annuity payable to his spouse and who later 
marries, may irrevocably elect, in a signed w^riting received in the 
Commission within 1 year after he marries, a reduction in his current 
annuity as provided in subsection (i) of this section. His reduced 
annuity is effective the first day of the month after his election is 
received in the Commission. The election voids prospectively any elec-
tion previously made under paragraph (1) of this subsection.". 
SEC. 3. (a) Section 8341(a) of title 5, LTnited States Code, is 
amended— 
(1) by inserting "and" at the end of paragraph (2) ( B ) ; 
(2) by striking out paragraph (3) ; and 
(3) by renumbering paragraph (4) as paragraph (3). 
(b) Section 8341(b) of title 5, United States Code, is amended to 
read as follows: 
"(b)(1) Except as provided in paragraph (2) of this subsection, 
if an employee or Member dies after having retired under this sub-
chapter and is survived by a spouse to whom he w^as married at the 
time of retirement, or by a widow or widower whom he married after 
retirement, the spouse, widow, or widower is entitled to an annuity 
equal to 55 percent, or 50 percent if retired before October 11, 1962, 
of an annuity computed under section 8339(a)-(h) of this title as «i^°,^*^*;,"'^^^ 
may apply with respect to tlie annuitant, or of such portion thereof 
as may have been designated for this purpose under section 8339 (i) 
of this title, unless the employee or Member has notified the Commis-
sion in wanting at the time of retirement that he does not desire any 
spouse surviving him to receive this annuity. 
il Stat. 214, 64:!. 
1962 
PUBLIC LAW 91-658-JAN. 8, 1971 
[84 STAT. 
Ante, p. 1961. 
Termination. 
80 Stat. 577; 
83 Stat. 140. 
80 Stat. 574; 
81 Stat, 642. 
5 u s e 8339. 
Termination. 
Reemployed 
annuitants. 
80 Stat. 581; 
81 Stat. 217. 
"(2) If an annuitant— 
"(A) who retired before April 1, 1948; or 
"(B) who elected a reduced annuity provided in paragraph (2) 
of section 8339 (j) of this title; 
dies and is survived by a widow or widower, the widow or widower is 
entitled to an annuity in an amount which would have been paid had 
the annuitant been married to the widow or widower at the time of 
retirement. 
"(3) A spouse acquired after retirement is entitled to a survivor 
annuity under this subsection only upon electing this annuity instead 
of any other survivor benefit to which he may be entitled under this 
subchapter or another retirement system for Government employees. 
The annuity of the spouse, widow, or widower under this subsection 
commences on the day after the annuitant dies. This annuity and the 
right thereto terminate on the last day of the month before the spouse, 
widow, or widower— 
"(A) dies; or 
"(B) remarries before becoming 60 years of age.". 
(c) Section 8341(d) of title 5, United States Code, is amended to 
read as follows: 
"(d) If an employee or Member dies after completing at least 18 
months of civilian service, his widow or widower is entitled to an 
annuity equal to 55 percent of an annuity computed under section 8339 
(a)-(e) and (h) of this title as may apply with respect to the 
employee or Member, except that, in the computation of the annuity 
under such section, the annuity of the employee or Member shall be at 
least the smaller of— 
" (1) 40 percent of his average pay; or 
"(2) the sum obtained under such section after increasing his 
service of the type last performed by the period elapsing between 
the date of death and the date he would have become 60 years 
of age. 
The annuity of the widow or widower commences on the day after 
the employee or Member dies. This annuity and the right thereto ter-
minate on the last day of the month before the widow or widower— 
"(A) dies; or 
"(B) remarries before becoming 60 years of age.". 
(d) Section 8341(e) (2) of title 5, United States Code, is amended 
by striking out "subsection (a) (4)" and inserting in lieu thereof "sub-
section (a) (3)". 
SEC. 4. Section 8344(a) of title 5, United States Code, is amended 
by striking out the last sentence and inserting in lieu thereof the fol-
lowing: "If the annuitant is receiving a reduced annuity as provided 
in section 8339(i) or section 8339(j) (2) of this title, the increase in 
annuity payable under subparagraph (A) of this subsection is reduced 
by 10 percent and the survivor annuity payable under section 8341(b) 
of this title is increased by 55 percent of the increase in annuity pay-
able under such subparagraph (A), unless, at the time of claiming the 
increase payable under such subparagraph (A), the annuitant notifies 
the Commission in writing that he does not desire the survivor annu-
ity to be increased. If the annuitant dies while still reemployed, the 
survivor annuity payable is increased as though the reemployment 
had otherwise terminated. If the annuitant dies while still reemployed 
and the described reemployment had continued for at least 5 years, 
the person entitled to survivor annuity under section 8341(b) of this 
title may elect to deposit in the Fund and have his rights redetermined 
under this subchapter.". 
84 STAT. ] 
PUBLIC LAW 91-658-JAN. 8, 1971 
1963 
Effective date. 
SEC. 5. (a) The amendment made by the first section of this Act is 
effective only with respect to annuity accruing for full months begin-
ning after the date of enactment of this Act; but any part of a period 
of separation referred to in such amendment in which the employee or 
former employee was receiving benefits under subchapter I of chapter 
81 of title 5, United States Code, or any earlier statute on which such 
^"ul'^^^gfoi^; 
subchapter is based shall be counted whether the employee returns to 
duty before, on, or after such date of enactment. With respect to any 
person retired before such date of enactment, any such part of a period 
of separation shall be counted only upon apptication of the former 
employee. 
(b) The amendments made by sections 2(a) and B of this Act shall 
not apply in the cases of employees. Members, or annuitants who died 
before the date of enactment of this Act. The rights of such persons 
and their survivors shall continue in the same manner and to the same 
extent as if such amendments had not been enacted. 
(c) The amendments made by section 2(b) of this Act shall apply 
to an annuitant who was unmarried at the time of retiring, but who 
later married, only if the election is made within 1 year after the date 
of enactment of this Act. 
(d) The amendment made by section 4 of this Act shall apply only 
with respect to a reemployed annuitant whose employment terminates 
on or after the date of enactment of this Act. 
SEC. 6. The Act of August 25, 1958 (72 Stat. 838; 3 U.S.C. 102, ^ ^°™"Pf^^^",, 
, . 
l
i
e
n 
dents, lifetime a.l-
note), IS amended as follows: 
lowance. 
(1) Subsection (a) is amended to read as follows: 
"(a) Each former President shall be entitled for the remainder of 
his life to receive from the United States a monetary allowance at a 
rate per annum, payable monthly by the Secretary of the Treasury, 
which is equal to the annual rate of basic pay, as in effect from time 
to time, of the head of an executive department, as defined in section 
101 of title 5, United States Code. However, such allowance shall not 
^"^^' P- '^^s. 
be paid for any period during which such former President holds an 
appointive or elective office or position in or under the Federal Gov-
ernment or the government of the District of Columbia to which is 
attached a rate of pay other than a nominal rate."; 
(2) Subsection (e) is amended to read as follows: 
widows, 
"(e) The widow of each former President shall be entitled to ^ °'^^"'=^-
receive from the United States a monetary allowance at a rate of 
$20,000 per annum, payable monthly by the Secretary of the Treasury, 
if such widow shall waive the right to each other annuity or pension to 
which she is entitled under any other Act of Congress. The monetary 
allowance of such widow— 
"(1) commences on the day after the former President dies; 
"(2) terminates on the last day of the month before such 
Termination. 
widow— 
"(A) dies; or 
"(B) remarries before becoming 60 years of age; and 
"(3) is not payable for any period during which such widow 
holds an appointive or elective office or position in or under the 
Federal Government or the government of the District of 
Columbia to which is attached a rate of pay other than a nominal 
rate."; and 
(3) Subsection (f) is amended to read as follows: 
1964 
PUBLIC LAW 91-659-JAN. 8, 1971 
[84 STAT. 
"Former 
President." 
u s e prec. 
title 1. 
''(f) As used in this section, the term 'former President' means a 
person— 
"(1) who shall have held the office of President of the United 
States of America; 
"(2) whose service in such office shall have terminated other 
than Dy removal pursuant to section 4 of article I I of the Consti-
tution of the United States of America; and 
''(3) who does not then currently hold such office,". 
Approved January 8, 1971. 
January 
[H. R. 
Taxes. 
Distille 
spirits. 
7 2 Stat. 
26 use 
8, 1971 
10517] 
d 
1323. 
5008. 
72 Stat. 1314; 
79 Stat. 150. 
72 Stat. 1364; 
79 Stat. 161. 
Public Law 91-659 
AN ACT 
To amend certain provisions of the Internal Revenue Code of 1954 relating 
distilled spirits, and for other purposes. 
to 
Be it enacted hy the Senate and House of Rejyresentatives of the 
United Sates of America in Congress assembled. That section 5008(c) 
(1) (A) of the Internal Revenue Code of 1954 is amended by striking 
out '•; or"' and inserting in lieu thereof '", or (iii) by reason of acci-
dent while on the distilled spirits plant premises and amounts to 10 
proof gallons or more in respect of any one accident; or". 
SEC. 2. (a)(1) The first sentence of section 5008(b)(2) of the 
Internal Revenue Code of 1954 is amended to read as follows: "Any 
distilled spirits withdrawn from bond on payment or determination 
of tax for rectification or bottling may, before removal from the 
bottling premises of the distilled spirits plant to which removed 
from bond or after return to such bottling premises, on application 
to the Secretary or his delegate, be destroyed after such gauge and 
under such supervision as the Secretary or his delegate may by regu-
lations prescribe." 
(2) The second sentence of such section 5008(b)(2) is amended 
by striking out "the tax imposed under section 5001(a)(1)" and 
inserting in lieu thereof "the taxes imposed under section 5001(a) (1) 
or under subpart B or this part". 
(b) Section 5008(c)(5) of such Code is amended to read as 
follows: 
"(5) 
DISTILLED SPIRITS RETURNED TO BOTTLING PREMISES.—Dis-
tilled spirits withdrawn from bond on payment or determination 
of tax for rectification or bottling which are removed from bot-
tling premises and subsequently returned to the premises from 
which removed may be dumped and gauged after such return 
under such regulations as the Secretary or his delegate may pre-
scribe, and subsequent to such gauge shall be eligible for allowance 
of loss under this subsection as though they had not been removed 
from such bottling premises." 
(c) (1) Section 5215(a) of such Code is amended to read as follows: 
"(a) GENERAL.—On such application and under such regulations 
as the Secretary or his delegate may prescribe, distilled spirits with-
drawn from bonded premises on payment or determination of tax 
(other than products to which any alcoholic ingredients other than 
such distilled spirits have been added) may be returned to the bonded 
premises of a distilled spirits plant. Such returned distilled spirits 
shall be destroyed, denatured, or redistilled, or shall be mingled as 
authorized in section 5234(a)(1) 
(other than subparagraph (C) 
thereof). All provisions of this chapter applicable to distilled spirits 
in bond shall be applicable to distilled spirits returned to bonded 
premises under the provisions of this section on such return."