Page:United States Statutes at Large Volume 122.djvu/1653

 12 2 STA T . 1 630PUBLIC LA W 110 – 2 45—J U NE 1 7, 200 8Inthecas e of a g o v e r n m enta lp lan ( as d ef i ned in section 41 4(d ) of the Internal R even u e C odeof1 986 ) , this su b para - graph shall be applied b y substituting ‘ ‘ 20 12 ’ ’ for ‘‘2010’’ in clause (ii) . ( B )C ONDIT ION S . —T his subsection shall not apply to any plan or annuity contract amendment unless— (i) during the period beginning on the date the amendment described in subparagraph ( A )(i) ta k es effect and ending on the date described in subpara- graph (A)(ii) (or, if earlier, the date the plan or contract amendment is adopted), the plan or contract is oper- ated as if such plan or contract amendment w ere in effect, and (ii) such plan or contract amendment applies retro- actively for such period. SEC.106 .S P EC IAL PE R I OD O F LI M I T ATIO NWH EN U NIFORMED SER V- ICES RETIRED PA Y IS REDUCED AS A RESULT OF AWARD OF DISA B ILITY COMPENSATION. (a) IN GE NE RAL .— S ubsection (d) of section 6 5 11 (relating to special rules applicable to income ta x es) is amended by adding at the end the following new paragraph

‘‘(8) S P E C IAL R U LES WH EN UNI F OR M ED SER V ICES RETIRED PA Y IS REDUCED AS A RESULT OF AWARD OF DISA B ILITY COM- PENSATION.— ‘‘(A) P ERIOD OF LIMITATION ON FILIN G CLAIM.—If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of— ‘‘(i) the reduction of uniformed services retired pay computed under section 1406 or 140 7 of title 10, U nited States Code, or ‘‘(ii) the waiver of such pay under section 5 3 05 of title 38 of such Code, as a result of an award of compensation under title 38 of such Code pursuant to a determination by the Secretary of V eterans Affairs, the 3-year period of limitation pre- scribed in subsection (a) shall be extended, for purposes of permitting a credit or refund based upon the amount of such reduction or waiver, until the end of the 1-year period beginning on the date of such determination. ‘‘(B) L IMITATION TO 5 TA X ABLE YEARS.—Subparagraph (A) shall not apply with respect to any taxable year which began more than 5 years before the date of such determina- tion.’’. (b) E FFECTIVE D ATE.—The amendment made by subsection (a) shall apply to claims for credit or refund filed after the date of the enactment of this Act note. (c) TRANSITION RULES.—In the case of a determination described in paragraph (8) of section 6511(d) of the Internal Revenue Code of 1986 (as added by this section) which is made by the Secretary of Veterans Affairs after December 31, 2000, and before the date of the enactment of this Act, such paragraph— (1) shall not apply with respect to any taxable year which began before J anuary 1, 2001, and (2) shall be applied by substituting for ‘‘the date of such determination’’ in subparagraph (A) thereof. Ap p licab ili ty.26USC 6 51 1 no t e. 26 USC 6511 note. 26 USC 6511.

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