WHAT THE LAW DOINCongress, in plain words

The law › Title 5, Government Organization and Employees › Chapter 84

5 U.S.C. 8440: Tax treatment of the Thrift Savings Fund

Created in 1986 by Public Law 99-335. Changed by 4 later laws. No bill we track in this Congress changes it.

1 other section of the Code cite this one, including 5 U.S.C. 8437.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1994

    • Pub. L. 103–353 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". · (a), (c)

    1992

    • Pub. L. 102–378 inserted "section 401(k)(4)(B) of such Code and" after "subject to". · (a)

    1988

    • Pub. L. 100–647, which directed the insertion of ", 401(k)(4)(B) of such Code," after "subsection (b)", could not be executed because of previous amendment by Pub. L. 100–202, §101(m) [title VI, §624(b)(1)] which struck out "subsection (b)". See 1987 Amendment note below. · (a)

    1987

    • Pub. L. 100–202, §101(m) [title VI, §624(b)(1)], struck out "the provisions of subsection (b) and" after "subject to". · (a)
    • Pub. L. 100–202, §101(m) [title VI, §624(b)(2)], added subsec. (b) and struck out former subsec. (b) which consisted of pars. (1) and (2) providing that subsec. (a)(3) not apply to the Thrift Savings Fund unless the Fund meets the antidiscrimination requirements applicable to arrangeme… · (b)

    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.