Security Act ( 42 U.S.C. 410(a)(5)(E) ) is amended by inserting or a magistrate judge of the Tax Court who files an election under section 7443B(a) of the Internal Revenue Code of 1986 after of the United States Tax Court . (3) Section 7448(b)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Magistrate judges of the Tax Court Any magistrate judge of the Tax Court may by written election filed with the chief judge bring himself or herself within the purview of this section. Such election shall be filed while such individual is a magistrate judge of the Tax Court. . (c) Clerical amendment The table of sections for part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7443A the following new item: Sec. 7443B. Retirement for magistrate judges of the Tax Court. . (d) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 308. Provisions for recall (a) In general Part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986, as amended by section 307, is amended by inserting after section 7443B the following new section: 7443C. Recall of magistrate judges of the Tax Court (a) Recalling of retired magistrate judges of the Tax Court Any individual who has retired pursuant to section 7443B or the applicable provisions of title 5 or 28, United States Code, upon reaching the age and service requirements established under such titles 5 and 28, may be called upon by the chief judge to perform such judicial duties with the Tax Court as may be requested of such individual for a period or periods specified by the chief judge, except that in the case of any such individual— (1) the aggregate of such periods in any 1 calendar year shall not (without the consent of such individual) exceed 90 calendar days, and (2) such individual shall be relieved of performing such duties during any period in which illness or disability precludes the performance of such