The law › Title 26, Internal Revenue Code › Chapter 76
26 U.S.C. 7447: Retirement
Created in 1966 by Public Law 89-354. Changed by 9 later laws. No bill we track in this Congress changes it.
- past change
- enacted this Congress
- proposed
This Congress
No bill we track in the 119th Congress changes this section.
How it got here
2022
- Pub. L. 117–328, §701(c)(1)(A), substituted "sections 8331(8) and 8401(19)" for "section 8331(8)". (Consolidated Appropriations Act, 2023) Law text · (g)
- Pub. L. 117–328, §701(c)(1)(B), substituted "Office of Personnel Management" for "Civil Service Commission" in two places. (Consolidated Appropriations Act, 2023) Law text · (i)
- Pub. L. 117–328, §701(a)(1), amended subpar. (B) generally. Prior to amendment, text read as follows: "No contributions may be made for the benefit of a judge under section 8432(c) of title 5, United States Code." (Consolidated Appropriations Act, 2023) Law text · (j)
- Pub. L. 117–328, §701(a)(2), added subpar. (F). (Consolidated Appropriations Act, 2023) Law text · (j)
- Pub. L. 117–328, §701(d)(1), added subsec. (k). (Consolidated Appropriations Act, 2023) Law text · (k)
2014
- Pub. L. 113–295 substituted "at 3 percent per annum" for "at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter". Law text · (i)
2006
- Pub. L. 109–280 added subsec. (j). (Pension Protection Act of 2006) Law text · (j)
1988
- Pub. L. 100–647 inserted at end "In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treate… · (d)
1986
- Pub. L. 99–514, §1557(d)(1), redesignated pars. (3) and (5) as (2) and (3), respectively, and struck out former par. (2) which read as follows: "The term 'Civil Service Commission' means the United States Civil Service Commission." · (a), (3), (5)
- Pub. L. 99–514, §1557(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "Any judge who has attained the age of 65 may retire any time after serving as judge for 15 years or more." · (b)
- Pub. L. 99–514, §1557(d)(2), substituted "Office of Personnel Management" for "Civil Service Commission" in par. (4) and in last sentence. · (e)
- Pub. L. 99–514, §1557(b), amended subsec. (f) generally. Prior to amendment, subsec. (f), individuals receiving retired pay to be available for recall, read as follows: "Any individual who has elected to receive retired pay under subsection (d) who thereafter— · (f)
- Pub. L. 99–514, §1557(d)(3), substituted "Office of Personnel Management" for "Civil Service Commission". · (g)
1982
- Pub. L. 97–362 inserted provision that any judge who retires shall be designated "senior judge". · (b)
1978
- Pub. L. 95–472 added subsec. (i). · (i)
1971
- Pub. L. 92–41 substituted "At or after his retirement, any individual who has elected to receive" for "Any individual who is receiving". · (c)
1969
- Pub. L. 91–172, §954(e)(1), struck out par. (4) which defined the term "Civil Service Retirement Act". · (a)
- Pub. L. 91–172, §960(c), substituted "United States Tax Court" for "Tax Court of the United States". · (a)
- Pub. L. 91–172, §960(d), inserted reference to service as a judge of the Tax Court of the United States. · (a)
- Pub. L. 91–172, §954(a), substituted provisions authorizing retirement at age 70, or age 65 after serving 15 years, or when any judge has become permanently disabled, authorizing any judge not reappointed who has served 15 years or more to retire under enumerated condition, and renderi… · (b)
- Pub. L. 91–172, §954(b), substituted provisions specifying methods of computation of retirement pay under subsec. (b) of this section so as to conform such provisions to subsec. (b) (relating to conditions for retiring), for provisions specifying methods of computation for retirement p… · (d)
- Pub. L. 91–172, §954(e)(2), substituted "civil service retirement laws" and "such civil service retirement laws apply" for "Civil Service Retirement Act" and "such Act applies", respectively. · (g)
- Pub. L. 91–172, §954(c), substituted provisions that any individual electing to receive retirement pay under subsec. (d) of this section is not to receive any payment under the civil service retirement laws, and no deduction is to be made for the Civil Service Retirement and Disabil… · (g)
- Pub. L. 91–172, §954(c), struck out par. (3) which enumerated the conditions and effects of waiving civil service benefits in lieu of retirement pay under former subsec. (d) of this section. · (g)
- Pub. L. 91–172, §954(c), struck out par. (4) which provided that the fourth and sixth paragraphs of section 6 of the Civil Service Retirement Act would be applicable to retirement pay accruing under subsec. (d) of this section. · (g)
- Pub. L. 91–172, §954(d), added subsec. (h). · (h)
1966
- Pub. L. 89–354 substituted "during any period at a rate which bears the same ratio to the rate of the salary payable to a judge during such period" for "at a rate which bears the same ratio to the rate of the salary payable to him as judge at the time he ceases to be a judge" and "the … · (d)
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.