# Pub. L. 87-370: changes to the Internal Revenue Code

1961-10-04, 75 Stat. 801. Source: <https://www.govinfo.gov/link/plaw/87/public/370>.

## Legislative history

- Bill: [H.R. 4317](https://www.congress.gov/bill/87th-congress/house-bill/4317)

## § 403: Taxation of employee annuities

- § 403(b): Pub. L. 87–370, § 3(a)(3), inserted “or public school” in heading.
- § 403(b)(1)(A): Pub. L. 87–370, § 3(a)(1), included annuity contracts purchased for an employee, other than one described in clause (i) of this subpar., who performs services for an educational institution, as defined in section 151(e)(4) of this title, by an employer which is a State, a political subdivision of a State, or an agency or instrumentality of either.
- § 403(b)(3): Pub. L. 87–370, § (3)(a)(2), substituted “the employer described in paragraph (1)(A)” for “the employer described in section 501(c)(3) and exempt from tax under section 501(a)”.

## § 7448: Annuities to surviving spouses and dependent children of judges and special trial judges

- Enacted 26 U.S.C. § 7448.