Page:United States Statutes at Large Volume 109 Part 1.djvu/996

 109 STAT. 980 PUBLIC LAW 104-95—JAN. 10, 1996 "(ii) is a payment received after termination of employment and under a plan, program, or arrangement (to which such employment relates) maintained solely for the purpose of providing retirement benefits for employees in excess of the limitations imposed by 1 or more of sections 401(a)(17), 401(k), 401(m), 402(g), 403(b), 408(k), or 415 of such Code or any other limitation on contributions or benefits in such Code on plans to which any of such sections apply. Such term includes any retired or retainer pay of a member or former member of a uniform service computed under chapter 71 of title 10, United States Code. "(2) The term 'income tax' has the meaning given such term by section 110(c). "(3) The term 'State' includes any political subdivision of a State, the District of Columbia, and the possessions of the United States. "(e) 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.". (b) CONFORMING AMENDMENT.— The table of sections for chapter 4 of title 4, United States Code, is amended by adding at the end the following: "114. Limitation on State income taxation of certain pension income". 4 USC 114 note. (c) EFFECTIVE DATE. —The amendments made by this section shall apply to amounts received after December 31, 1995. Approved January 10, 1996. LEGISLATIVE HISTORY—H.R. 394: HOUSE REPORTS: No. 104-389 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 141 (1995): Dec. 18, considered and passed House. Dec. 22, considered and passed Senate.

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