
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[316(d)]]
[Document affected by Public Law 107-16 Section 431(c)(1)]
[Document affected by Public Law 107-16 Section 601(a)]
[Document affected by Public Law 107-16 Section 641(e)(2)]
[Document affected by Public Law 107-16 Section 601(c)]
[CITE: 26USC219]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
        PART VII--ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
 
Sec. 219. Retirement savings


(a) Allowance of deduction

    In the case of an individual, there shall be allowed as a deduction 
an amount equal to the qualified retirement contributions of the 
individual for the taxable year.

(b) Maximum amount of deduction

                           (1) In general

        The amount allowable as a deduction under subsection (a) to any 
    individual for any taxable year shall not exceed the lesser of--
            (A) $2,000, or
            (B) an amount equal to the compensation includible in the 
        individual's gross income for such taxable year.

    (2) Special rule for employer contributions under simplified 
                              employee pensions

        This section shall not apply with respect to an employer 
    contribution to a simplified employee pension.

                 (3) Plans under section 501(c)(18)

        Notwithstanding paragraph (1), the amount allowable as a 
    deduction under subsection (a) with respect to any contributions on 
    behalf of an employee to a plan described in section 501(c)(18) 
    shall not exceed the lesser of--
            (A) $7,000, or
            (B) an amount equal to 25 percent of the compensation (as 
        defined in section 415(c)(3)) includible in the individual's 
        gross income for such taxable year.

           (4) Special rule for simple retirement accounts

        This section shall not apply with respect to any amount 
    contributed to a simple retirement account established under section 
    408(p).

(c) Special rules for certain married individuals

                           (1) In general

        In the case of an individual to whom this paragraph applies for 
    the taxable year, the limitation of paragraph (1) of subsection (b) 
    shall be equal to the lesser of--
            (A) the dollar amount in effect under subsection (b)(1)(A) 
        for the taxable year, or
            (B) the sum of--
                (i) the compensation includible in such individual's 
            gross income for the taxable year, plus
                (ii) the compensation includible in the gross income of 
            such individual's spouse for the taxable year reduced by--
                    (I) the amount allowed as a deduction under 
                subsection (a) to such spouse for such taxable year,
                    (II) the amount of any designated nondeductible 
                contribution (as defined in section 408(o)) on behalf of 
                such spouse for such taxable year, and
                    (III) the amount of any contribution on behalf of 
                such spouse to a Roth IRA under section 408A for such 
                taxable year.

            (2) Individuals to whom paragraph (1) applies

        Paragraph (1) shall apply to any individual if--
            (A) such individual files a joint return for the taxable 
        year, and
            (B) the amount of compensation (if any) includible in such 
        individual's gross income for the taxable year is less than the 
        compensation includible in the gross income of such individual's 
        spouse for the taxable year.

(d) Other limitations and restrictions

              (1) Beneficiary must be under age 70\1/2\

        No deduction shall be allowed under this section with respect to 
    any qualified retirement contribution for the benefit of an 
    individual if such individual has attained age 70\1/2\ before the 
    close of such individual's taxable year for which the contribution 
    was made.

                      (2) Recontributed amounts

        No deduction shall be allowed under this section with respect to 
    a rollover contribution described in section 402(c), 403(a)(4), 
    403(b)(8), or 408(d)(3).

          (3) Amounts contributed under endowment contract

        In the case of an endowment contract described in section 
    408(b), no deduction shall be allowed under this section for that 
    portion of the amounts paid under the contract for the taxable year 
    which is properly allocable, under regulations prescribed by the 
    Secretary, to the cost of life insurance.

    (4) Denial of deduction for amount contributed to inherited 
                            annuities or accounts

        No deduction shall be allowed under this section with respect to 
    any amount paid to an inherited individual retirement account or 
    individual retirement annuity (within the meaning of section 
    408(d)(3)(C)(ii)).

(e) Qualified retirement contribution

    For purposes of this section, the term ``qualified retirement 
contribution'' means--
        (1) any amount paid in cash for the taxable year by or on behalf 
    of an individual to an individual retirement plan for such 
    individual's benefit, and
        (2) any amount contributed on behalf of any individual to a plan 
    described in section 501(c)(18).

(f) Other definitions and special rules

                          (1) Compensation

        For purposes of this section, the term ``compensation'' includes 
    earned income (as defined in section 401(c)(2)). The term 
    ``compensation'' does not include any amount received as a pension 
    or annuity and does not include any amount received as deferred 
    compensation. The term ``compensation'' shall include any amount 
    includible in the individual's gross income under section 71 with 
    respect to a divorce or separation instrument described in 
    subparagraph (A) of section 71(b)(2). For purposes of this 
    paragraph, section 401(c)(2) shall be applied as if the term trade 
    or business for purposes of section 1402 included service described 
    in subsection (c)(6).

                       (2) Married individuals

        The maximum deduction under subsection (b) shall be computed 
    separately for each individual, and this section shall be applied 
    without regard to any community property laws.

               (3) Time when contributions deemed made

        For purposes of this section, a taxpayer shall be deemed to have 
    made a contribution to an individual retirement plan on the last day 
    of the preceding taxable year if the contribution is made on account 
    of such taxable year and is made not later than the time prescribed 
    by law for filing the return for such taxable year (not including 
    extensions thereof).

                             (4) Reports

        The Secretary shall prescribe regulations which prescribe the 
    time and the manner in which reports to the Secretary and plan 
    participants shall be made by the plan administrator of a qualified 
    employer or government plan receiving qualified voluntary employee 
    contributions.

                        (5) Employer payments

        For purposes of this title, any amount paid by an employer to an 
    individual retirement plan shall be treated as payment of 
    compensation to the employee (other than a self-employed individual 
    who is an employee within the meaning of section 401(c)(1)) 
    includible in his gross income in the taxable year for which the 
    amount was contributed, whether or not a deduction for such payment 
    is allowable under this section to the employee.

    (6) Excess contributions treated as contribution made during 
                subsequent year for which there is an unused 
                                 limitation

        (A) In general

            If for the taxable year the maximum amount allowable as a 
        deduction under this section for contributions to an individual 
        retirement plan exceeds the amount contributed, then the 
        taxpayer shall be treated as having made an additional 
        contribution for the taxable year in an amount equal to the 
        lesser of--
                (i) the amount of such excess, or
                (ii) the amount of the excess contributions for such 
            taxable year (determined under section 4973(b)(2) without 
            regard to subparagraph (C) thereof).

        (B) Amount contributed

            For purposes of this paragraph, the amount contributed--
                (i) shall be determined without regard to this 
            paragraph, and
                (ii) shall not include any rollover contribution.

        (C) Special rule where excess deduction was allowed for closed 
                year

            Proper reduction shall be made in the amount allowable as a 
        deduction by reason of this paragraph for any amount allowed as 
        a deduction under this section for a prior taxable year for 
        which the period for assessing deficiency has expired if the 
        amount so allowed exceeds the amount which should have been 
        allowed for such prior taxable year.

              (7) Election not to deduct contributions

            For election not to deduct contributions to individual 
        retirement plans, see section 408(o)(2)(B)(ii).

(g) Limitation on deduction for active participants in certain pension 
        plans

                           (1) In general

        If (for any part of any plan year ending with or within a 
    taxable year) an individual or the individual's spouse is an active 
    participant, each of the dollar limitations contained in subsections 
    (b)(1)(A) and (c)(1)(A) for such taxable year shall be reduced (but 
    not below zero) by the amount determined under paragraph (2).

                       (2) Amount of reduction

        (A) In general

            The amount determined under this paragraph with respect to 
        any dollar limitation shall be the amount which bears the same 
        ratio to such limitation as--
                (i) the excess of--
                    (I) the taxpayer's adjusted gross income for such 
                taxable year, over
                    (II) the applicable dollar amount, bears to

                (ii) $10,000 ($20,000 in the case of a joint return for 
            a taxable year beginning after December 31, 2006).

        (B) No reduction below $200 until complete phase-out

            No dollar limitation shall be reduced below $200 under 
        paragraph (1) unless (without regard to this subparagraph) such 
        limitation is reduced to zero.

        (C) Rounding

            Any amount determined under this paragraph which is not a 
        multiple of $10 shall be rounded to the next lowest $10.

         (3) Adjusted gross income; applicable dollar amount

        For purposes of this subsection--

        (A) Adjusted gross income

            Adjusted gross income of any taxpayer shall be determined--
                (i) after application of sections 86 and 469, and
                (ii) without regard to sections 135, 137, 221, and 911 
            or the deduction allowable under this section.

        (B) Applicable dollar amount

            The term ``applicable dollar amount'' means the following:
                (i) In the case of a taxpayer filing a joint return:
                                                                     The
                                                              applicable
For taxable years beginning in:                            dollar amount
                                                                     is:
    1998................................                        $50,000 
    1999................................                        $51,000 
    2000................................                        $52,000 
    2001................................                        $53,000 
    2002................................                        $54,000 
    2003................................                        $60,000 
    2004................................                        $65,000 
    2005................................                        $70,000 
    2006................................                        $75,000 
    2007 and thereafter.................                        $80,000.

                (ii) In the case of any other taxpayer (other than a 
            married individual filing a separate return):
                                                                     The
                                                              applicable
For taxable years beginning in:                            dollar amount
                                                                     is:
    1998................................                        $30,000 
    1999................................                        $31,000 
    2000................................                        $32,000 
    2001................................                        $33,000 
    2002................................                        $34,000 
    2003................................                        $40,000 
    2004................................                        $45,000 
    2005 and thereafter.................                        $50,000.

                (iii) In the case of a married individual filing a 
            separate return, zero.

     (4) Special rule for married individuals filing separately 
                              and living apart

        A husband and wife who--
            (A) file separate returns for any taxable year, and
            (B) live apart at all times during such taxable year,

    shall not be treated as married individuals for purposes of this 
    subsection.

                       (5) Active participant

        For purposes of this subsection, the term ``active participant'' 
    means, with respect to any plan year, an individual--
            (A) who is an active participant in--
                (i) a plan described in section 401(a) which includes a 
            trust exempt from tax under section 501(a),
                (ii) an annuity plan described in section 403(a),
                (iii) a plan established for its employees by the United 
            States, by a State or political subdivision thereof, or by 
            an agency or instrumentality of any of the foregoing,
                (iv) an annuity contract described in section 403(b),
                (v) a simplified employee pension (within the meaning of 
            section 408(k)), or
                (vi) any simple retirement account (within the meaning 
            of section 408(p)), or

            (B) who makes deductible contributions to a trust described 
        in section 501(c)(18).

    The determination of whether an individual is an active participant 
    shall be made without regard to whether or not such individual's 
    rights under a plan, trust, or contract are nonforfeitable. An 
    eligible deferred compensation plan (within the meaning of section 
    457(b)) shall not be treated as a plan described in subparagraph 
    (A)(iii).

     (6) Certain individuals not treated as active participants

        For purposes of this subsection, any individual described in any 
    of the following subparagraphs shall not be treated as an active 
    participant for any taxable year solely because of any participation 
    so described:

        (A) Members of reserve components

            Participation in a plan described in subparagraph (A)(iii) 
        of paragraph (5) by reason of service as a member of a reserve 
        component of the Armed Forces (as defined in section 10101 of 
        title 10), unless such individual has served in excess of 90 
        days on active duty (other than active duty for training) during 
        the year.

        (B) Volunteer firefighters

            A volunteer firefighter--
                (i) who is a participant in a plan described in 
            subparagraph (A)(iii) of paragraph (5) based on his activity 
            as a volunteer firefighter, and
                (ii) whose accrued benefit as of the beginning of the 
            taxable year is not more than an annual benefit of $1,800 
            (when expressed as a single life annuity commencing at age 
            65).

    (7) Special rule for spouses who are not active participants

        If this subsection applies to an individual for any taxable year 
    solely because their spouse is an active participant, then, in 
    applying this subsection to the individual (but not their spouse)--
            (A) the applicable dollar amount under paragraph (3)(B)(i) 
        shall be $150,000; and
            (B) the amount applicable under paragraph (2)(A)(ii) shall 
        be $10,000.

(h) Cross reference

            For failure to provide required reports, see section 
        6652(g).

(Added Pub. L. 93-406, title II, Sec. 2002(a)(1), Sept. 2, 1974, 88 
Stat. 958; amended Pub. L. 94-455, title XV, Secs. 1501(b)(4), 1503(a), 
title XIX, Secs.  1901(a)(32), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 
1736, 1738, 1769, 1834; Pub. L. 95-600, title I, Secs. 152(c), 
156(c)(3), 157(a)(1), (b)(1), title VII, Sec. 703(c)(1), Nov. 6, 1978, 
92 Stat. 2798, 2803, 2939; Pub. L. 96-222, title I, Sec. 101(a)(10)(D), 
(14)(B), Apr. 1, 1980, 94 Stat. 202, 204; Pub. L. 97-34, title III, 
Secs. 311(a), 312(c)(1), 313(b)(2), Aug. 13, 1981, 95 Stat. 274, 284, 
286; Pub. L. 97-248, title II, Sec. 243(b)(2), Sept. 3, 1982, 96 Stat. 
523; Pub. L. 97-448, title I, Sec. 103(c)(1), (2), (3)(A), (4), (5), 
(12)(A), Jan. 12, 1983, 96 Stat. 2375-2377; Pub. L. 98-369, div. A, 
title I, Sec. 147(c), title IV, Secs. 422(d)(1), 491(d)(6)-(8), title V, 
Sec. 529(a), (b), title VII, Sec. 713(d)(2), July 18, 1984, 98 Stat. 
687, 798, 849, 877, 957; Pub. L. 99-514, title III, Sec. 301(b)(4), 
title XI, Secs. 1101(a), (b)(1), (2)(A), 1102(f), 1103(a), 1108(g)(2), 
(3), 1109(b), title XV, Sec. 1501(d)(1)(B), title XVIII, 
Sec. 1875(c)(4), (6)(B), Oct. 22, 1986, 100 Stat. 2217, 2411, 2413, 
2417, 2434, 2435, 2740, 2894, 2895; Pub. L. 100-647, title I, 
Sec. 1011(a)(1), title VI, Sec. 6009(c)(2), Nov. 10, 1988, 102 Stat. 
3456, 3690; Pub. L. 101-239, title VII, Secs. 7816(c)(1), 7841(c)(1), 
Dec. 19, 1989, 103 Stat. 2420, 2428; Pub. L. 102-318, title V, 
Sec. 521(b)(4), July 3, 1992, 106 Stat. 310; Pub. L. 103-337, div. A, 
title XVI, Sec. 1677(c), Oct. 5, 1994, 108 Stat. 3020; Pub. L. 104-188, 
title I, Secs. 1421(b)(1), 1427(a)-(b)(2), 1807(c)(3), Aug. 20, 1996, 
110 Stat. 1795, 1802, 1902; Pub. L. 105-34, title III, Secs. 301(a), 
(b), 302(c), Aug. 5, 1997, 111 Stat. 824, 825, 829; Pub. L. 105-206, 
title VI, Secs. 6005(a), 6018(f)(2), July 22, 1998, 112 Stat. 796, 823; 
Pub. L. 105-277, div. J, title IV, Sec. 4003(a)(2)(B), Oct. 21, 1998, 
112 Stat. 2681-908; Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 316(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-644.)


                            Prior Provisions

    A prior section 219 was renumbered section 222 of this title.


                               Amendments

    2000--Subsec. (c)(1)(B)(ii)(II), (III). Pub. L. 106-554 added subcl. 
(II) and redesignated former subcl. (II) as (III).
    1998--Subsec. (g)(1). Pub. L. 105-206, Sec. 6005(a)(1)(A), inserted 
``or the individual's spouse'' after ``individual''.
    Subsec. (g)(2)(A)(ii). Pub. L. 105-206, Sec. 6005(a)(2), made 
technical amendment to directory language of Pub. L. 105-34, 
Sec. 301(a)(2). See 1997 Amendment note below.
    Subsec. (g)(3)(A)(ii). Pub. L. 105-277 inserted ``221,'' after 
``137,''.
    Pub. L. 105-206, Sec. 6018(f)(2), made technical amendment to 
directory language of Pub. L. 104-188, Sec. 1807(c)(3). See 1996 
Amendment note below.
    Subsec. (g)(7). Pub. L. 105-206, Sec. 6005(a)(1)(B), added par. (7) 
and struck out heading and text of former par. (7). Text read as 
follows: ``In the case of an individual who is an active participant at 
no time during any plan year ending with or within the taxable year but 
whose spouse is an active participant for any part of any such plan 
year--
        ``(A) the applicable dollar amount under paragraph (3)(B)(i) 
    with respect to the taxpayer shall be $150,000, and
        ``(B) the amount applicable under paragraph (2)(A)(ii) shall be 
    $10,000.''
    1997--Subsec. (c)(1)(B)(ii). Pub. L. 105-34, Sec. 302(c), amended 
cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: ``the 
compensation includible in the gross income of such individual's spouse 
for the taxable year reduced by the amount allowed as a deduction under 
subsection (a) to such spouse for such taxable year.''
    Subsec. (g)(1). Pub. L. 105-34, Sec. 301(b)(1), struck out ``or the 
individual's spouse'' after ``an individual''.
    Subsec. (g)(2)(A)(ii). Pub. L. 105-34, Sec. 301(a)(2), as amended by 
Pub. L. 105-206, Sec. 6005(a)(2), inserted ``($20,000 in the case of a 
joint return for a taxable year beginning after December 31, 2006)'' 
after ``$10,000''.
    Subsec. (g)(3)(B). Pub. L. 105-34, Sec. 301(a)(1), amended heading 
and text of subpar. (B) generally. Prior to amendment, text read as 
follows: ``The term `applicable dollar amount' means--
        ``(i) in the case of a taxpayer filing a joint return, $40,000,
        ``(ii) in the case of any other taxpayer (other than a married 
    individual filing a separate return), $25,000, and
        ``(iii) in the case of a married individual filing a separate 
    return, zero.''
    Subsec. (g)(7). Pub. L. 105-34, Sec. 301(b)(2), added par. (7).
    1996--Subsec. (b)(4). Pub. L. 104-188, Sec. 1421(b)(1)(A), added 
par. (4).
    Subsec. (c). Pub. L. 104-188, Sec. 1427(a), amended subsec. (c) 
generally, substituting present provisions for former provisions 
relating to special rules for certain married individuals which set out 
general provisions in par. (1) and a limitation in par. (2).
    Subsec. (f)(2). Pub. L. 104-188, Sec. 1427(b)(1), substituted 
``subsection (b)'' for ``subsections (b) and (c)''.
    Subsec. (g)(1). Pub. L. 104-188, Sec. 1427(b)(2), substituted 
``(c)(1)(A)'' for ``(c)(2)''.
    Subsec. (g)(3)(A)(ii). Pub. L. 104-188, Sec. 1807(c)(3), as amended 
by Pub. L. 105-206, Sec. 6018(f)(2), inserted ``, 137,'' before ``and 
911''.
    Subsec. (g)(5)(A)(vi). Pub. L. 104-188, Sec. 1421(b)(1)(B), added 
cl. (vi).
    1994--Subsec. (g)(6)(A). Pub. L. 103-337 substituted ``section 10101 
of title 10'' for ``section 261(a) of title 10''.
    1992--Subsec. (d)(2). Pub. L. 102-318 substituted ``402(c)'' for 
``402(a)(5), 402(a)(7)''.
    1989--Subsec. (f)(1). Pub. L. 101-239, Sec. 7841(c)(1), inserted at 
end ``For purposes of this paragraph, section 401(c)(2) shall be applied 
as if the term trade or business for purposes of section 1402 included 
service described in subsection (c)(6).''
    Subsec. (g)(3)(A)(ii). Pub. L. 101-239, Sec. 7816(c)(1), made 
technical correction to directory language of Pub. L. 100-647, 
Sec. 6009(c)(2), see 1988 Amendment note below.
    1988--Subsec. (g)(3)(A)(ii). Pub. L. 100-647, Sec. 6009(c)(2), as 
amended by Pub. L. 101-239, Sec. 7816(c)(1), substituted ``sections 135 
and 911'' for ``section 911''.
    Subsec. (g)(4). Pub. L. 100-647, Sec. 1011(a)(1), inserted ``and 
living apart'' after ``filing separately'' in heading and amended text 
generally. Prior to amendment, text read as follows: ``In the case of a 
married individual filing a separate return for any taxable year, 
paragraph (1) shall be applied without regard to whether such 
individual's spouse is an active participant for any plan year ending 
with or within such taxable year.''
    1986--Subsec. (b)(2). Pub. L. 99-514, Sec. 1108(g)(2), amended par. 
(2) generally, substituting provision that this section shall not apply 
with respect to an employer contribution to a simplified employee 
pension for former provisions consisting of subpars. (A), (B), and (C) 
which set out detailed limits on deductibility of employer 
contributions.
    Subsec. (b)(2)(C). Pub. L. 99-514, Sec. 1875(c)(6)(B), substituted 
``the dollar limitation in effect under section 415(c)(1)(A)'' for ``the 
$15,000 amount specified in subparagraph (A)(ii)''.
    Subsec. (b)(3). Pub. L. 99-514, Sec. 1109(b), added par. (3).
    Pub. L. 99-514, Sec. 1101(b)(2)(A), struck out par. (3), special 
rule for individual retirement plans, which read as follows: ``If the 
individual has paid any qualified voluntary employee contributions for 
the taxable year, the amount of the qualified retirement contributions 
(other than employer contributions to a simplified employee pension) 
which are paid for the taxable year to an individual retirement plan and 
which are allowable as a deduction under subsection (a) for such taxable 
year shall not exceed--
        ``(A) the amount determined under paragraph (1) for such taxable 
    year, reduced by
        ``(B) the amount of the qualified voluntary employee 
    contributions for the taxable year.''
    Subsec. (c)(1)(B). Pub. L. 99-514, Sec. 1103(a), amended subpar. (B) 
generally. Prior to amendment, subpar. (B) read as follows: ``whose 
spouse has no compensation (determined without regard to section 911) 
for such taxable year,''.
    Subsec. (c)(2)(B). Pub. L. 99-514, Sec. 1108(g)(3), struck out 
``(determined without regard to so much of the employer contributions to 
a simplified employee pension as is allowable by reason of paragraph (2) 
of subsection (b))'' after ``for the taxable year''.
    Subsec. (e). Pub. L. 99-514, Sec. 1101(b)(1), amended subsec. (e) 
generally, revising the definition of ``qualified retirement 
contribution''.
    Subsec. (f)(1). Pub. L. 99-514, Sec. 301(b)(4), which directed that 
par. (1) be amended by substituting ``paragraph (6)'' for ``paragraph 
(7)'', could not be executed because prior amendment by Pub. L. 99-514, 
Sec. 1875(c)(4), see below, struck out language which included phrase 
``paragraph (7)''.
    Pub. L. 99-514, Sec. 1875(c)(4), struck out ``reduced by any amount 
allowable as a deduction to the individual in computing adjusted gross 
income under paragraph (7) of section 62'' after ``(as defined in 
section 401(c)(2))''.
    Subsec. (f)(3). Pub. L. 99-514, Sec. 1101(a)(2), in amending par. 
(3) generally, reenacted existing provision without its subpar. ``(A) 
Individual retirement plans'' designation, and struck out subpar. (B) 
relating to time when contributions deemed made with respect to 
qualified employer or government plans.
    Subsec. (f)(7). Pub. L. 99-514, Sec. 1102(f), added par. (7).
    Subsec. (g). Pub. L. 99-514, Sec. 1101(a)(1), added subsec. (g). 
Former subsec. (g) redesignated (h).
    Subsec. (h). Pub. L. 99-514, Sec. 1501(d)(1)(B), which directed that 
subsec. (g) be amended by substituting ``6652(g)'' for ``6652(h)'', was 
executed by making the substitution in subsec. (h) to reflect the 
probable intent of Congress and the prior redesignation of former 
subsec. (g) as (h) by Pub. L. 99-514, Sec. 1101(a)(1).
    Pub. L. 99-514, Sec. 1101(a)(1), redesignated former subsec. (g) as 
(h).
    1984--Subsec. (b)(2)(A)(ii). Pub. L. 98-369, Sec. 713(d)(2), 
substituted ``not in excess of the limitation in effect under section 
415(c)(1)(A)'' for ``not in excess of $15,000''.
    Subsec. (b)(4). Pub. L. 98-369, Sec. 529(b), struck out par. (4) 
which related to a deduction for qualified retirement savings of certain 
divorced individuals.
    Subsec. (b)(4)(B). Pub. L. 98-369, Sec. 422(d)(1), substituted 
``gross income under section 71 (relating to alimony and separate 
maintenance payments) by reason of a payment under a decree of divorce 
or separate maintenance or a written agreement incident to such a 
decree'' for ``gross income under paragraph (1) of section 71(a) 
(relating to decree of divorce or separate maintenance)''.
    Subsec. (d)(2). Pub. L. 98-369, Sec. 491(d)(6), substituted ``or 
408(d)(3)'' for ``405(d)(3), 408(d)(3), or 409(b)(3)(C)''.
    Subsec. (e)(1). Pub. L. 98-369, Sec. 491(d)(7), struck out 
concluding provision that for the purposes of the preceding sentence, 
the term ``individual retirement plan'' includes retirement bonds 
described in section 409 only if the bond was not redeemed within 12 
months of its issuance.
    Subsec. (e)(3). Pub. L. 98-369, Sec. 491(d)(8), struck out subpar. 
(C) which included a qualified bond purchase plan described in section 
405(a) within term ``qualified employer plan'', and redesignated subpar. 
(D) as (C).
    Subsec. (f)(1). Pub. L. 98-369, Sec. 529(a), inserted provision that 
``compensation'' shall include any amount includible in the individual's 
gross income under section 71 with respect to a divorce or separation 
instrument described in subparagraph (A) of section 71(b)(2).
    Subsec. (f)(3)(A). Pub. L. 98-369, Sec. 147(c), substituted ``not 
including'' for ``including''.
    1983--Subsec. (b)(2)(A). Pub. L. 97-448, Sec. 103(c)(12)(A), 
inserted a close parenthesis after ``allowable under paragraph (1)'' in 
introductory provisions.
    Subsec. (c)(2)(B). Pub. L. 97-448, Sec. 103(c)(1), substituted ``the 
amount allowable as a deduction under subsection (a) for the taxable 
year (determined without regard to so much of the employer contributions 
to a simplified employee pension as is allowable by reason of paragraph 
(2) of subsection (b))'' for ``the amount allowed as a deduction under 
subsection (a) for the taxable year''.
    Subsec. (d)(1). Pub. L. 97-448, Sec. 103(c)(2), substituted 
``Beneficiary must be under age 70\1/2\'' for ``Individuals who have 
attained age 70\1/2\'' as par. (1) heading and, in text, substituted 
``qualified retirement contribution for the benefit of an individual if 
such individual has attained age 70\1/2\ before the close of such 
individual's taxable year for which the contribution was made'' for 
``qualified retirement contribution which is made for a taxable year of 
an individual if such individual has attained age 70\1/2\ before the 
close of such taxable year''.
    Subsec. (e)(3)(D), (E). Pub. L. 97-448, Sec. 103(c)(3)(A), 
redesignated subpar. (E) as (D). Former subpar. (D), which related to 
simplified employee pension (within the meaning of section 408(k)), was 
struck out.
    Subsec. (f)(1). Pub. L. 97-448, Sec. 103(c)(4), substituted ``earned 
income (as defined in section 401(c)(2)) reduced by any amount allowable 
as a deduction to the individual in computing adjusted gross income 
under paragraph (7) of section 62'' for ``earned income as defined in 
section 401(c)(2)'' and inserted provision that ``compensation'' does 
not include any amount received as a pension or annuity and does not 
include any amount received as deferred compensation.
    Subsec. (f)(3)(B). Pub. L. 97-448, Sec. 103(c)(5), substituted ``if 
the contribution is made on account of the taxable year which includes 
such last day and by April 15 of the calendar year'' for ``if the 
contribution is made by April 15 of the calendar year''.
    1982--Subsec. (d)(4). Pub. L. 97-248 added par. (4).
    1981--Subsec. (a). Pub. L. 97-34, Sec. 311(a), amended subsec. (a) 
generally, substituting in heading ``Allowance of deduction'' for 
``Deduction allowed'' and in text ``shall be allowed'' for ``is 
allowed'', allowed as a deduction an amount equal to the qualified 
retirement contributions of the individual for the taxable year, 
eliminated part of first sentence for allowance as a deduction amounts 
paid in cash for the taxable year by or on behalf of the individual for 
his benefit--(1) to an individual retirement annuity described in 
section 408(a), (2) for an individual retirement annuity described in 
section 408(b), or (3) for a retirement bond described in section 409 
(but only if the bond is not redeemed within 12 months of the date of 
its issuance), covered in subsec. (e)(1) and (5) of this section, and 
eliminated second sentence respecting employer payments, covered in 
subsec. (f)(5) of this section.
    Subsec. (b). Pub. L. 97-34, Sec. 311(a), in heading substituted 
``Maximum amount of deduction'' for ``Limitations and restrictions''.
    Subsec. (b)(1). Pub. L. 97-34, Sec. 311(a), amended par. (1) 
generally, substituting ``In general'' for ``Maximum deduction'' in 
heading and in text provision for allowance of a deduction not to exceed 
the lesser of (A) $2,000, or (B) an amount equal to the compensation 
includible in the individual's gross income for such taxable year, for 
provision for an amount not to exceed amount equal to 15 percent of the 
compensation includible in gross income for the taxable year, or $1,500, 
whichever is less.
    Subsec. (b)(2)(A)(ii), (C). Pub. L. 97-34, Sec. 312(c)(1), 
substituted ``$15,000'' for ``$7,500''.
    Pub. L. 97-34, Sec. 311(a), redesignated par. (7) as (2), 
substituted in heading ``rules for employer contributions under'' for 
``rules in case of'', substituted in subpar. (A) introductory text ``an 
employee shall be allowed as a deduction under subsection (a) (in 
addition to the amount allowable under paragraph (1) an amount equal to 
the lesser of'' for ``the limitation under paragraph (1) shall be the 
lesser of'', inserted in subpar. (A)(i) ``from such employer'' before 
``includible'' and substituted therein ``without regard'' for ``with 
regard'', substituted in subpar. (A)(ii) ``the amount contributed by 
such employer to the simplified employee pension and included in gross 
income (but not in excess of $7,500'' for ``the sum of--(I) the amount 
contributed by the employer to the simplified employee pension and 
included in gross income (but not in excess of $7,500), and (II) $1,500, 
reduced (but not below zero) by the amount described in subclause (I)'', 
and substituted in subpar. (B) ``Paragraph (1) of this subsection and 
paragraph (1) of subsection (d)'' for ``Paragraphs (2) and (3)''. Former 
subsec. (b)(2) provisions which disallowed any deduction under subsec. 
(a) for an individual for the taxable year if for any part of such year 
(A) he was an active participant in (i) a plan described in section 
401(a), (ii) an annuity plan described in section 403(a), (iii) a 
qualified bond purchase plan described in section 405(a), or (iv) a plan 
established for its employees by the United States, by a State or 
political subdivision thereof, or by an agency or instrumentality of any 
of the foregoing, or (B) amounts were contributed by his employer for an 
annuity contract described in section 403(b), are now covered by subsec. 
(e)(3) and (4) of this section.
    Subsec. (b)(3) to (5). Pub. L. 97-34, Sec. 311(a), added pars. (3) 
and (4). Former pars. (3) to (5) redesignated subsec. (d)(1) to (3).
    Subsec. (b)(6). Pub. L. 97-34, Sec. 311(a), struck out par. (6) 
which set forth alternative deduction provisions which disallowed a 
deduction for the taxable year if the individual claimed the deduction 
allowed by section 220 for the taxable year.
    Subsec. (b)(7). Pub. L. 97-34, Sec. 311(a), redesignated par. (7) as 
(2).
    Subsec. (c). Pub. L. 97-34, Sec. 311(a), added subsec. (c). Former 
subsec. (c)(1) to (3) and (5) redesignated subsec. (f)(1), (2), (3)(A), 
and (6). Former subsec. (c)(4), which provided for participation in 
governmental plans by certain individuals, with subpars. (A) and (B) 
covering members of reserve components and volunteer firefighters, was 
struck out.
    Subsec. (d). Pub. L. 97-34, Sec. 311(a), in heading redesignated 
former subsec. (b) heading as subsec. (d) heading and inserted ``Other'' 
before ``limitations''.
    Subsec. (d)(1). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (b)(3) as par. (1), substituted as heading ``Individuals who 
have attained age 70\1/2\'' for ``Contributions after age 70\1/2\'' and 
in text ``shall be allowed under this section'' for ``is allowed under 
subsection (a)'', ``qualified retirement contribution'' for ``payment 
described in subsection (a)'', and ``made for a taxable year of an 
individual if such individual has attained'' for ``made during the 
taxable year of an individual who has attained''.
    Subsec. (d)(2). Pub. L. 97-34, Sec. 313(b)(2), inserted reference to 
section 405(d)(3).
    Pub. L. 97-34, Sec. 311(a), redesignated former subsec. (b)(4) as 
par. (2) and substituted ``shall be allowed'' for ``is allowed''.
    Subsec. (d)(3). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (b)(5) as par. (3) and, as so redesignated, substituted ``shall 
be allowed under this section'' for ``is allowed under subsection (a)'' 
and ``year which is properly allocable'' for ``year properly 
allocable''.
    Subsec. (e). Pub. L. 97-34, Sec. 311(a), added subsec. (e) 
incorporating former provisions of subsecs. (a) and (b)(2) as pars. (1), 
and (3) and (4) and, among other changes, inserted provisions relating 
to a qualified employee pension.
    Subsec. (f)(1). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (c)(1) as par. (1).
    Subsec. (f)(2). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (c)(2) as par. (2) and, as so redesignated, substituted 
``deduction under subsections (b) and (c)'' for ``deduction under 
subsection (b)(1)'', and struck out provision that for purposes of this 
section, the determination of whether an individual is married shall be 
made in accordance with the provisions of section 143(a).
    Subsec. (f)(3). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (c)(3) as subpar. (A) and, as so redesignated, added subpar. (A) 
heading ``Individual retirement plans'', and ``to an individual 
retirement plan'' before ``on the last day'' in text, and added subpar. 
(B).
    Subsec. (f)(4). Pub. L. 97-34, Sec. 311(a), added par. (4).
    Subsec. (f)(5). Pub. L. 97-34, Sec. 311(a), redesignated former 
provisions of subsec. (a) as par. (5), added par. (5) heading ``Employer 
payments'', substituted ``to an individual retirement plan shall be 
treated as payment of compensation to the employee'' for ``to such a 
retirement account, or for such a retirement annuity or retirement bond 
constitutes payment of compensation to the employee'', and ``in the 
taxable year for which the amount was contributed'' after ``gross 
income'', and struck out ``after the application of subsection (b)'' 
after ``under this section to the employee''.
    Subsec. (f)(6). Pub. L. 97-34, Sec. 311(a), redesignated former 
subsec. (c)(5) as par. (6), inserted ``for contributions to an 
individual retirement plan'' after ``under this section'' in subpar. 
(A), and struck out in subpar. (C) ``or section 220'' after ``under this 
section''.
    Subsec. (g). Pub. L. 97-34, Sec. 311(a), added subsec. (g).
    1980--Subsec. (b)(4). Pub. L. 96-222, Sec. 101(a)(14)(B), inserted 
``402(a)(7),'' after ``section 402(a)(5)''.
    Subsec. (b)(7). Pub. L. 96-222, Sec. 101(a)(10)(D), amended par. (7) 
generally, including provision requiring that paragraph (3) not apply 
with respect to employer contribution to a simplified employee pension.
    1978--Subsec. (b)(4). Pub. L. 95-600, Sec. 156(c)(3), inserted 
``403(b)(8)'' after ``403(a)(4)''.
    Subsec. (b)(7). Pub. L. 95-600, Sec. 152(c), added par. (7).
    Subsec. (c)(3). Pub. L. 95-600, Sec. 157(a)(1), substituted ``not 
later than the time prescribed by law for filing the return for such 
taxable year (including extensions thereof)'' for ``not later than 45 
days after the end of such taxable year''.
    Subsec. (c)(4). Pub. L. 95-600, Sec. 703(c)(1), substituted 
``subsection (b)(2)(A)(iv)'' for ``subsection (b)(3)(A)(iv)'' wherever 
appearing.
    Subsec. (c)(5). Pub. L. 95-600, Sec. 157(b)(1), added par. (5).
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1501(b)(4)(B), substituted 
``for'' for ``during'' after ``paid in cash''.
    Subsec. (b)(2)(A)(iv). Pub. L. 94-455, Sec. 1901(a)(32), substituted 
``subdivision'' for ``division'' after ``State or political''.
    Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (b)(6). Pub. L. 94-455, Sec. 1501(b)(4)(B), added par. (6).
    Subsec. (c)(2). Pub. L. 94-455, Sec. 1501(b)(4)(C), inserted ``For 
purposes of this section, the determination of whether an individual is 
married shall be made in accordance with the provisions of section 
143(a)'' after ``community property laws''.
    Subsec. (c)(3). Pub. L. 94-455, Sec. 1501(b)(4)(D), added par. (3).
    Subsec. (c)(4). Pub. L. 94-455, Sec. 1503(a), added par. (4).


                    Effective Date of 2000 Amendment

    Amendment by Pub. L. 106-554 effective as if included in the 
provisions of the Small Business Job Protection Act of 1996, Pub. L. 
104-188, to which such amendment relates, see section Sec. 1(a)(7) 
[title III, Sec. 316(e)] of Pub. L. 106-554, set out as a note under 
section 51 of this title.


                    Effective Date of 1998 Amendments

    Amendment by Pub. L. 105-277 effective as if included in the 
provision of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which 
such amendment relates, see section 4003(l) of Pub. L. 105-277, set out 
as a note under section 86 of this title.
    Amendment by section 6018(f)(2) of Pub. L. 105-206 effective as if 
included in the provisions of the Small Business Job Protection Act of 
1996, Pub. L. 104-188, to which such amendment relates, see section 
6018(h) of Pub. L. 105-206, set out as a note under section 23 of this 
title.
    Amendment by section 6005(a) of Pub. L. 105-206 effective, except as 
otherwise provided, as if included in the provisions of the Taxpayer 
Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see 
section 6024 of Pub. L. 105-206, set out as a note under section 1 of 
this title.


                    Effective Date of 1997 Amendment

    Section 301(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1997.''
    Section 302(f) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [enacting section 408A of this title and amending 
this section and sections 408 and 4973 of this title] shall apply to 
taxable years beginning after December 31, 1997.''


                    Effective Date of 1996 Amendment

    Amendment by section 1421(b)(1) of Pub. L. 104-188 applicable to 
taxable years beginning after Dec. 31, 1996, see section 1421(e) of Pub. 
L. 104-188, set out as a note under section 72 of this title.
    Section 1427(c) of Pub. L. 104-188 provided that: ``The amendments 
made by this section [amending this section and section 408 of this 
title] shall apply to taxable years beginning after December 31, 1996.''
    Amendment by section 1807(c)(3) of Pub. L. 104-188 applicable to 
taxable years beginning after Dec. 31, 1996, see section 1807(e) of Pub. 
L. 104-188, set out as an Effective Date note under section 23 of this 
title.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-337 effective Dec. 1, 1994, except as 
otherwise provided, see section 1691 of Pub. L. 103-337, set out as an 
Effective Date note under section 10001 of Title 10, Armed Forces.


                    Effective Date of 1992 Amendment

    Amendment by Pub. L. 102-318 applicable to distributions after Dec. 
31, 1992, see section 521(e) of Pub. L. 102-318, set out as a note under 
section 402 of this title.


                    Effective Date of 1989 Amendment

    Amendment by section 7816(c)(1) of Pub. L. 101-239 effective, except 
as otherwise provided, as if included in the provision of the Technical 
and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.
    Section 7841(c)(2) of Pub. L. 101-239 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply to 
contributions after the date of the enactment of this Act [Dec. 19, 
1989] in taxable years ending after such date.''


                    Effective Date of 1988 Amendment

    Section 1011(a)(2) of Pub. L. 100-647 provided that:
    ``(A) Except as provided in subparagraph (B), the amendment made by 
paragraph (1) [amending this section] shall apply to taxable years 
beginning after December 31, 1987.
    ``(B) A taxpayer may elect to have the amendment made by paragraph 
(1) apply to any taxable year beginning in 1987.''
    Amendment by section 6009(c)(2) of Pub. L. 100-647 applicable to 
taxable years beginning after Dec. 31, 1989, see section 6009(d) of Pub. 
L. 100-647, set out as a note under section 86 of this title.


                    Effective Date of 1986 Amendment

    Amendment by section 301(b)(4) of Pub. L. 99-514 applicable to 
taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. 
L. 99-514, set out as a note under section 62 of this title.
    Amendment by section 1101(a), (b)(1), (2)(A) of Pub. L. 99-514 
applicable to contributions for taxable years beginning after Dec. 31, 
1986, see section 1101(c) of Pub. L. 99-514, set out as a note under 
section 72 of this title.
    Section 1102(g) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section and sections 408, 3405, 
4973, and 6693 of this title] shall apply to contributions and 
distributions for taxable years beginning after December 31, 1986.''
    Section 1103(b) of Pub. L. 99-514 provided that: ``The amendment 
made by this section [amending this section] shall apply to taxable 
years beginning before, on, or after December 31, 1985.''
    Section 1108(h) of Pub. L. 99-514, as amended by Pub. L. 100-647, 
title I, Sec. 1011(f)(7), Nov. 10, 1988, 102 Stat. 3463, provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by this section [amending this section and sections 402, 
404, 408, 415, 3121, and 3306 of this title] shall apply to years 
beginning after December 31, 1986.
    ``(2) Integration rules.--Subparagraphs (D) and (E) of section 
408(k)(3) of the Internal Revenue Code of 1954 (as in effect before the 
amendments made by this section) shall continue to apply for years 
beginning after December 31, 1986, and before January 1, 1989, except 
that employer contributions under an arrangement under section 408(k)(6) 
of the Internal Revenue Code of 1986 (as added by this section) may not 
be integrated under such subparagraphs.''
    Section 1109(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section and section 501 of this 
title] shall apply to taxable years beginning after December 31, 1986.''
    Amendment by section 1501(d)(1)(B) of Pub. L. 99-514, applicable to 
returns the due date for which (determined without regard to extensions) 
is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99-514, set out 
as an Effective Date note under section 6721 of this title.
    Amendment by section 1875(c)(4), (6)(B) of Pub. L. 99-514 effective 
as if included in the amendments made by section 238 of Pub. L. 97-248, 
which amended sections 401, 404, 408, 415, and 1379 of this title, see 
section 1875(c)(12) of Pub. L. 99-514, set out as a note under section 
62 of this title.


                    Effective Date of 1984 Amendment

    Section 147(d) of Pub. L. 98-369 provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by this section [amending this section and section 408 
of this title] shall apply to contributions made after December 31, 
1984.
    ``(2) Subsection (b).--The amendment made by subsection (b) 
[amending section 6693 of this title] shall apply to failures occurring 
after the date of the enactment of this Act [July 18, 1984].''
    Amendment by section 422(d)(1) of Pub. L. 98-369 applicable with 
respect to divorce or separation instruments executed after Dec. 31, 
1984, or executed before Jan. 1, 1985, but modified on or after Jan. 1, 
1985, with express provision for application of amendment to 
modification, see section 422(e)(1), (2) of Pub. L. 98-369, set out as a 
note under section 71 of this title.
    Amendment by section 491(d)(6)-(8) of Pub. L. 98-369 applicable to 
obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 
98-369, set out as a note under section 62 of this title.
    Section 529(c) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1984.''
    Amendment by section 713(d)(2) of Pub. L. 98-369 effective as if 
included in the provision of the Tax Equity and Fiscal Responsibility 
Act of 1982, Pub. L. 97-248, to which such amendment relates, see 
section 715 of Pub. L. 98-369, set out as a note under section 31 of 
this title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-448 effective, except as otherwise provided, 
as if it had been included in the provision of the Economic Recovery Tax 
Act of 1981, Pub. L. 97-34, to which such amendment relates, see section 
109 of Pub. L. 97-448, set out as a note under section 1 of this title.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable to with respect to 
individuals dying after Dec. 31, 1983, see section 243(c) of Pub. L. 97-
248, as amended, set out as a note under section 408 of this title.


                    Effective Date of 1981 Amendment

    Section 311(i) of Pub. L. 97-34, as amended by Pub. L. 97-448, title 
I, Sec. 103(c)(11), Jan. 12, 1983, 96 Stat. 2377; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--Except as provided in this subsection, the 
amendments made by this section [amending this section and sections 62, 
72, 402, 403, 408, 409, 415, 2039, 2503, 2517, 3401, 4973, 6047, and 
6652 of this title and repealing section 220 of this title] shall apply 
to taxable years beginning after December 31, 1981.
    ``(2) Transitional rule.--For purposes of the Internal Revenue Code 
of 1986 [formerly I.R.C. 1954], any amount allowed as a deduction under 
section 220 of such Code (as in effect before its repeal by this Act) 
shall be treated as if it were allowed by section 219 of such Code.
    ``(3) Certain bond rollover provisions.--The amendment made by 
subsection (g)(3) [amending section 409 of this title] shall apply to 
taxable years beginning after December 31, 1974.
    ``(4) Section 415 amendments.--The amendments made by subsections 
(g)(4) and (h)(3) [amending section 415 of this title] shall apply to 
years after December 31, 1981.
    ``(5) Estate and gift tax provisions.--
        ``(A) Estate tax.--The amendments made by subsections (d)(1) and 
    (h)(4) [amending section 2039 of this title] shall apply to the 
    estates of decedents dying after December 31, 1981.
        ``(B) Gift tax.--The amendments made by subsections (d)(2) and 
    (h)(5) [amending sections 2503 and 2517 of this title] shall apply 
    to transfers after December 31, 1981.''
    Amendment by section 312(c)(1) of Pub. L. 97-34 applicable to plans 
which include employees within the meaning of section 401(c)(1) of this 
title with respect to taxable years beginning after Dec. 31, 1981, see 
section 312(f)(1) of Pub. L. 97-34, set out as a note under section 72 
of this title.
    Section 313(c) of Pub. L. 97-34 provided that: ``The amendments made 
by this section [amending this section and sections 405, 408, 2039, and 
4973 of this title] shall apply to redemptions after the date of the 
enactment of this Act [Aug. 13, 1981] in taxable years ending after such 
date.''


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-222 effective, except as otherwise provided, 
as if it had been included in the provisions of the Revenue Act of 1978, 
Pub. L. 95-600 to which such amendment relates, see section 201 of Pub. 
L. 96-222, set out as a note under section 32 of this title.


                    Effective Date of 1978 Amendment

    Amendment by section 152(c) of Pub. L. 95-600 applicable to taxable 
years beginning after Dec. 31, 1978, see section 152(h) of Pub. L. 95-
600, set out as a note under section 408 of this title.
    Amendment by section 156(c)(3) of Pub. L. 95-600 applicable to 
distributions or transfers made after Dec. 31, 1977, in taxable years 
beginning after such date, see section 156(d) of Pub. L. 95-600 set out 
as a note under section 403 of this title.
    Section 157(a)(3) of Pub. L. 95-600 provided that: ``The amendments 
made by this subsection [amending this section and section 220 of this 
title] shall apply to taxable years beginning after December 31, 1977.''
    Section 157(b)(4)(A) of Pub. L. 95-600 provided that: ``The 
amendments made by this subsection [amending this section and sections 
220 and 4973 of this title] shall apply to the determination of 
deductions for taxable years beginning after December 31, 1975.''
    Section 703(c)(5) of Pub. L. 95-600 provided that: ``The amendments 
made by this subsection [amending this section and sections 220 and 408 
of this title] shall apply to taxable years beginning after December 31, 
1976.''


                    Effective Date of 1976 Amendment

    Amendment by section 1501(b)(4) of Pub. L. 94-455 applicable to 
taxable years beginning after Dec. 31, 1976, see section 1501(d) of Pub. 
L. 94-455, set out as an Effective Date note under section 62 of this 
title.
    Section 1503(b) of Pub. L. 94-455 provided that: ``The amendment 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1975.''
    Amendment by section 1901(a)(32) of Pub. L. 94-455 applicable with 
respect to taxable years beginning after Dec. 31, 1976, see section 
1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 
Amendment note under section 2 of this title.


                             Effective Date

    Section 2002(i)(1) of Pub. L. 93-406 provided that: ``The amendments 
made by subsections (a), (b), and (c) [of section 2002 of Pub. L. 93-
406, enacting this section and sections 408 and 409 of this title and 
amending section 62 of this title] apply to taxable years beginning 
after December 31, 1974.''


              Clarification of Treatment of Federal Judges

    Pub. L. 100-203, title X, Sec. 10103, Dec. 22, 1987, 101 Stat. 1330-
386, as amended by Pub. L. 100-647, title II, Sec. 2004(c), Nov. 10, 
1988, 102 Stat. 3599, provided that:
    ``(a) General Rule.--A Federal judge--
        ``(1) shall be treated as an active participant in a plan 
    established for its employees by the United States for purposes of 
    section 219(g) of the Internal Revenue Code of 1986, and
        ``(2) shall be treated as an employee for purposes of chapter 1 
    of such Code.
    ``(b) Effective Date.--The provisions of subsection (a) shall apply 
to taxable years beginning after December 31, 1987.''


           Plan Amendments Not Required Until January 1, 1998

    For provisions directing that if any amendments made by subtitle D 
[Secs. 1401-1465] of title I of Pub. L. 104-188 require an amendment to 
any plan or annuity contract, such amendment shall not be required to be 
made before the first day of the first plan year beginning on or after 
Jan. 1, 1998, see section 1465 of Pub. L. 104-188, set out as a note 
under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1994

    For provisions directing that if any amendments made by subtitle B 
[Secs. 521-523] of title V of Pub. L. 102-318 require an amendment to 
any plan, such plan amendment shall not be required to be made before 
the first plan year beginning on or after Jan. 1, 1994, see section 523 
of Pub. L. 102-318, set out as a note under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


   Transitional Rules for Allowable Deductions for First Taxable Year 
                            Beginning in 1978

    Section 157(b)(4)(B) of Pub. L. 95-600, as amended by Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``If, but for 
this subparagraph, an amount would be allowable as a deduction by reason 
of section 219(c)(5) or 220(c)(6) of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954] for a taxable year beginning before January 1, 
1978, such amount shall be allowable only for the taxpayer's first 
taxable year beginning in 1978.''

                  Section Referred to in Other Sections

    This section is referred to in sections 62, 72, 86, 135, 137, 220, 
221, 408, 408A, 469, 501, 4973, 6047, 6652 of this title; title 29 
section 1309.
