PROVISIONS RELATING TO JUDGES OF THE TAX COURT.

SEC. 701. PROVISIONS RELATING TO JUDGES OF THE TAX COURT.(a) Thrift Savings Plan Contributions for Judges in the Federal Employees Retirement System.—(1) In general.—Subsection (j)(3)(B) of section 7447 is amended to read as follows:“(B) Contributions for benefit of judge.—No contributions under section 8432(c) of title 5, United States Code, shall be made for the benefit of a judge who has filed an election to receive retired pay under subsection (e).” . (2) Offset.—Paragraph (3) of section 7447(j) is amended by adding at the end the following new subparagraph:“(F) Offset.—In the case of a judge who receives a distribution from the Thrift Savings Plan and who later receives retired pay under subsection (d), the retired pay shall be offset by an amount equal to the amount of the distribution which represents the Government’s contribution to the individual’s Thrift Savings Account during years of service as a full-time judicial officer under the Federal Employees Retirement System, without regard to earnings attributable to such amount. Where such an offset would exceed 50 percent of the retired pay to be received in the first year, the offset may be divided equally over the first 2 years in which the individual receives the annuity.” . (3) Effective date.—The amendments made by this subsection shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act. (b) Change in Vesting Period for Survivor Annuities and Waiver of Vesting Period in the Event of Assassination.—(1) Eligibility in case of death.—Subsection (h) of section 7448 is amended to read as follows:“(h) Entitlement to Annuity.—“(1) In general.—“(A) Annuity to surviving spouse.—If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse but not by a dependent child, there shall be paid to such surviving spouse an annuity beginning with the day of the death of the judge or special trial judge or following the surviving spouse’s attainment of age 50, whichever is the later, in an amount computed as provided in subsection (m). “(B) Annuity to surviving spouse and child.—If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse and dependent child or children, there shall be paid to such surviving spouse an annuity, beginning on the day of the death of the judge or special trial judge, in an amount computed as provided in subsection (m), and there shall also be paid 136 STAT. 5399 to or on behalf of each such child an immediate annuity equal to the lesser of—“(i) 10 percent of the average annual salary of such judge or special trial judge (determined in accordance with subsection (m)), or “(ii) 20 percent of such average annual salary, divided by the number of such children. “(C) Annuity to surviving dependent children.—If a judge or special trial judge described in paragraph (2) leaves no surviving spouse but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the lesser of—“(i) 20 percent of the average annual salary of such judge or special trial judge (determined in accordance with subsection (m)), or “(ii) 40 percent of such average annual salary divided by the number of such children. “(2) Covered judges.—Paragraph (1) applies to any judge or special trial judge electing under subsection (b)—“(A) who dies while a judge or special trial judge after having rendered at least 18 months of civilian service computed as prescribed in subsection (n), for the last 18 months of which the salary deductions provided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made or the salary deductions required by the civil service retirement laws have actually been made, or “(B) who dies by assassination after having rendered less than 18 months of civilian service computed as prescribed in subsection (n) if, for the period of such service, the salary deductions provided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made. “(3) Termination of annuity.—“(A) Surviving spouse.—The annuity payable to a surviving spouse under this subsection shall be terminable upon such surviving spouse’s death or such surviving spouse’s remarriage before attaining age 55. “(B) Surviving child.—Any annuity payable to a child under this subsection shall be terminable upon the earliest of—“(i) the child’s attainment of age 18, “(ii) the child’s marriage, or “(iii) the child’s death, except that if such child is incapable of self-support by reason of mental or physical disability the child’s annuity shall be terminable only upon death, marriage, or recovery from such disability. “(C) Dependent child after death of surviving spouse.—In case of the death of a surviving spouse of a judge or special trial judge leaving a dependent child or children of the judge or special trial judge surviving such spouse, the annuity of such child or children shall be recomputed and paid as provided in paragraph (1)(C). “(D) Recomputation with respect to other dependent children.—In any case in which the annuity of a dependent child is terminated under this subsection, 136 STAT. 5400 the annuities of any remaining dependent child or children based upon the service of the same judge or special trial judge shall be recomputed and paid as though the child whose annuity was so terminated had not survived such judge. “(E) Special rule for assassinated judges.—In the case of a survivor of a judge or special trial judge described in paragraph (2)(B), there shall be deducted from the annuities otherwise payable under this section an amount equal to the amount of salary deductions that would have been made if such deductions had been made for 18 months prior to the death of the judge or special trial judge.” . (2) Definition of assassination.—Section 7448(a) is amended by adding at the end the following new paragraph:“(10) The terms ‘assassinated’ and ‘assassination’ mean the killing of a judge or special trial judge that is motivated by the performance by the judge or special trial judge of his or her official duties.” . (3) Determination of assassination.—Subsection (i) of section 7448 is amended—(A) by striking “of Dependency and Disability.—Questions” and inserting “by Chief Judge.—“(1) Dependency and disability.—Questions” , and (B) by adding at the end the following new paragraph:“(2) Assassination.—The chief judge shall determine whether the killing of a judge or special trial judge was an assassination, subject to review only by the Tax Court. The head of any Federal agency that investigates the killing of a judge or special trial judge shall provide to the chief judge any information that would assist the chief judge in making such a determination.” . (4) Computation of annuities.—Section 7448(m) is amended to read as follows:“(m) Computation of Annuities.—The annuity of the surviving spouse of a judge or special trial judge electing under subsection (b) shall be an amount equal to the sum of—“(1) the product of—“(A) 1.5 percent of the average annual salary (whether judge’s or special trial judge’s salary or compensation for other allowable service) received by such judge or special trial judge—“(i) for judicial service (including periods in which he received retired pay under section 7447(d), section 7447A(d), or any annuity under chapter 83 or 84 of title 5, United States Code) or for any other prior allowable service during the period of 3 consecutive years in which such judge or special trial judge received the largest such average annual salary, or “(ii) in the case of a judge or special trial judge who has served less than 3 years, during the total period of such service prior to such judge’s or special trial judge’s death, multiplied by the sum of, multiplied by “(B) the sum of—“(i) the judge’s or special trial judge’s years of such judicial service,136 STAT. 5401 “(ii) the judge’s or special trial judge’s years of prior allowable service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, “(iii) the judge’s or special trial judge’s years of prior allowable service performed as a member of the Armed Forces of the United States, and “(iv) the judge’s or special trial judge’s years, not exceeding 15, of prior allowable service performed as a congressional employee (as defined in section 2107 of title 5 of the United States Code), plus “(2) three-fourths of 1 percent of such average annual salary multiplied by the judge’s years of any other prior allowable service, except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with subsection (d) (if applicable). In determining the period of 3 consecutive years referred to in the preceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect.” . (5) Other benefits.—Section 7448 is amended by adding at the end the following new subsection:“(u) Other Benefits in Case of Assassination.—In the case of a judge or special trial judge who is assassinated, an annuity shall be paid under this section notwithstanding a survivor’s eligibility for or receipt of benefits under chapter 81 of title 5, United States Code, except that the annuity for which a surviving spouse is eligible under this section shall be reduced to the extent that the total benefits paid under this section and chapter 81 of that title for any year would exceed the current salary for that year of the office of the judge or special trial judge.” . (c) Coordination of Retirement and Survivor Annuity With the Federal Employees Retirement System.—(1) Retirement.—Section 7447 is amended—(A) by striking “section 8331(8)” in subsection (g)(2)(C) and inserting “sections 8331(8) and 8401(19)”, and (B) by striking “Civil Service Commission” both places it appears in subsection (i)(2) and inserting “Office of Personnel Management”. (2) Annuities to surviving spouses and dependent children.—Section 7448 is amended—(A) by striking “section 8332” in subsection (d) and inserting “sections 8332 and 8411”, and (B) by striking “section 8332” in subsection (n) and inserting “sections 8332 and 8411”. (d) Limit on Teaching Compensation of Retired Judges.—(1) In general.—Section 7447 is amended by adding at the end the following new subsection:“(k) Teaching Compensation of Retired Judges.—For purposes of the limitation under section 501(a) of the Ethics in Government Act of 1978 (5 U.S.C. App.), any compensation for teaching approved under section 502(a)(5) of such Act shall not be treated as outside earned income when received by a judge of the United States Tax Court who has retired under subsection (b) for teaching performed during any calendar year for which such a judge has 136 STAT. 5402 met the requirements of subsection (c), as certified by the chief judge, or has retired under subsection (b)(4).” . (2) Effective date.—The amendment made by this subsection shall apply to any individual serving as a retired judge of the United States Tax Court on or after the date of the enactment of this Act. (e) Effective Date.—Except as otherwise provided, the amendments made by this section shall take effect on the date of the enactment of this Act.