
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 45USC231m]

 
                           TITLE 45--RAILROADS
 
               CHAPTER 9--RETIREMENT OF RAILROAD EMPLOYEES
 
             SUBCHAPTER IV--RAILROAD RETIREMENT ACT OF 1974
 
Sec. 231m. Assignability; exemption from levy

    (a) Except as provided in subsection (b) of this section and the 
Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.], notwithstanding any 
other law of the United States, or of any State, territory, or the 
District of Columbia, no annuity or supplemental annuity shall be 
assignable or be subject to any tax or to garnishment, attachment, or 
other legal process under any circumstances whatsoever, nor shall the 
payment thereof be anticipated \1\
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    \1\ So in original. Probably should be followed by a period.
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    (b)(1) This section shall not operate to exclude the amount of any 
supplemental annuity paid to an individual under section 231a(b) of this 
title from income taxable pursuant to the Federal income tax provisions 
of the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.].
    (2) This section shall not operate to prohibit the characterization 
or treatment of that portion of an annuity under this subchapter which 
is not computed under section 231b(a), 231c(a), or 231c(f) of this 
title, or any portion of a supplemental annuity under this subchapter, 
as community property for the purposes of, or property subject to, 
distribution in accordance with a court decree of divorce, annulment, or 
legal separation or the terms of any court-approved property settlement 
incident to any such court decree. The Board shall make payments of such 
portions in accordance with any such characterization or treatment or 
any such decree or settlement.

(Aug. 29, 1935, ch. 812, Sec. 14, as restated June 24, 1937, ch. 382, 
pt. I, 50 Stat. 307, as restated Pub. L. 93-445, title I, Sec. 101, Oct. 
16, 1974, 88 Stat. 1345; amended Pub. L. 98-76, title IV, Sec. 419(a), 
Aug. 12, 1983, 97 Stat. 438; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 
Stat. 2095.)


                               Amendments

    1986--Subsecs. (a), (b)(1). Pub. L. 99-514 substituted ``Internal 
Revenue Code of 1986'' for ``Internal Revenue Code of 1954''.
    1983--Subsec. (a). Pub. L. 98-76, Sec. 419(a)(1), substituted ``(a) 
Except as provided in subsection (b) of this section and the Internal 
Revenue Code of 1954, notwithstanding'' for ``Notwithstanding''.
    Subsec. (b)(1). Pub. L. 98-76, Sec. 419(a)(2), substituted ``(b)(1) 
This'' for ``: Provided, however, That the provisions of this''.
    Subsec. (b)(2). Pub. L. 98-76, Sec. 419(a)(3), added par. (2).


                    Effective Date of 1983 Amendment

    Section 419(b) of Pub. L. 98-76 provided that: ``The amendments made 
by this section [amending this section] shall apply with respect to 
annuity amounts payable for months beginning after the date of the 
enactment of this Act [Aug. 12, 1983].''


                            Cross References

    Enforcement of legal obligations to provide child support or make 
alimony payments, see section 659 of Title 42, The Public Health and 
Welfare.

                  Section Referred to in Other Sections

    This section is referred to in title 31 section 3716.
