A bill to amend the Internal Revenue Code of 1954 to exclude from the gross estate of any individual benefits payable under certain State judicial plans, and for other purposes.

Summary

Amends the Internal Revenue Code to exclude from the gross estate of an individual the value of an annuity under a qualified State judicial plan or any benefits payable thereunder. Defines "qualified State judicial plan" as a compulsory defined benefit plan for the exclusive benefit of elected judges or their beneficiaries. Provides that the designation of a beneficiary under a State judicial plan shall not be considered a transfer of property for purposes of the gift tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 19 September 1978

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 19 September 1978

   Introduced

   Introduced in House

   Source: IntroReferral

3. 19 September 1978

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 19 September 1978

  Open at official source

Sponsors

• Rep. Pickle, J. J. [D-TX-10] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to exclude from the gross estate of any individual benefits payable under certain State judicial plans, and for other purposes.