4 U.S.C. § 114 : US Code - Section 114: Limitation on State income taxation of certain pension income

Search 4 U.S.C. § 114 : US Code - Section 114: Limitation on State income taxation of certain pension income

(a) No State may impose an income tax on any retirement income of
an individual who is not a resident or domiciliary of such State
(as determined under the laws of such State).
(b) For purposes of this section - 
(1) The term "retirement income" means any income from - 
(A) a qualified trust under section 401(a) of the Internal
Revenue Code of 1986 that is exempt under section 501(a) from
taxation;
(B) a simplified employee pension as defined in section
408(k) of such Code;
(C) an annuity plan described in section 403(a) of such Code;
(D) an annuity contract described in section 403(b) of such
Code;
(E) an individual retirement plan described in section
7701(a)(37) of such Code;
(F) an eligible deferred compensation plan (as defined in
section 457 of such Code);
(G) a governmental plan (as defined in section 414(d) of such
Code);
(H) a trust described in section 501(c)(18) of such Code; or
(I) any plan, program, or arrangement described in section
3121(v)(2)(C) of such Code (or any plan, program, or
arrangement that is in writing, that provides for retirement
payments in recognition of prior service to be made to a
retired partner, and that is in effect immediately before
retirement begins), if such income - 
(i) is part of a series of substantially equal periodic
payments (not less frequently than annually which may include
income described in subparagraphs (A) through (H)) made for -

(I) the life or life expectancy of the recipient (or the
joint lives or joint life expectancies of the recipient and
the designated beneficiary of the recipient), or
(II) a period of not less than 10 years, or
(ii) is a payment received after termination of employment
and under a plan, program, or arrangement (to which such
employment relates) maintained solely for the purpose of
providing retirement benefits for employees in excess of the
limitations imposed by 1 or more of sections 401(a)(17),
401(k), 401(m), 402(g), 403(b), 408(k), or 415 of such Code
or any other limitation on contributions or benefits in such
Code on plans to which any of such sections apply.
The fact that payments may be adjusted from time to time
pursuant to such plan, program, or arrangement to limit total
disbursements under a predetermined formula, or to provide cost
of living or similar adjustments, will not cause the periodic
payments provided under such plan, program, or arrangement to
fail the "substantially equal periodic payments" test.
Such term includes any retired or retainer pay of a member or
former member of a uniform service computed under chapter 71 of
title 10, United States Code.
(2) The term "income tax" has the meaning given such term by
section 110(c).
(3) The term "State" includes any political subdivision of a
State, the District of Columbia, and the possessions of the
United States.
(4) For purposes of this section, the term "retired partner" is
an individual who is described as a partner in section 7701(a)(2)
of the Internal Revenue Code of 1986 and who is retired under
such individual's partnership agreement.
(e) (!1) Nothing in this section shall be construed as having any
effect on the application of section 514 of the Employee Retirement
Income Security Act of 1974.