; and (B) by striking special trial judge each place it appears other than in subsection (n) and inserting magistrate judge of the Tax Court . (8) Subsection (n) of section 7448 of such Code is amended to read as follows: (n) Includible service Subject to the provisions of subsection (d), the years of service of a judge or magistrate judge of the Tax Court which are allowable as the basis for calculating the amount of the annuity of such judge or magistrate judge's surviving spouse shall include the judge or magistrate judge's years of service— (1) as a judge or magistrate judge of the Tax Court, a special trial judge of the Tax Court, or a judge of the Tax Court of the United States, (2) pursuant to any appointment under section 7443A, (3) as a Senator, Representative, Delegate, or Resident Commissioner in Congress, (4) as a member of the Armed Forces of the United States (not including any service for which credit is allowed for purposes of retirement or retired pay under any other provision of law), and (5) in any other civilian service within the purview of section 8332 of title 5, United States Code. For purposes of paragraph (4), not more than 5 years of service shall be taken into account. . (9) The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76 of such Code is amended to read as follows: Sec. 7448. Annuities to surviving spouses and dependent children of judges and magistrate judges of the Tax Court. . (10) Subsection (a) of section 7456 of such Code is amended— (A) by striking special trial judge each place it appears and inserting magistrate judge