Tax Court 301. Thrift Savings Plan contributions for judges in the Federal Employees Retirement System (a) In general Subsection (j)(3)(B) of section 7447 of the Internal Revenue Code of 1986 is amended to read as follows: (B) Contributions for benefit of judge No contributions under section 8432(c) of title 5, United States Code, shall be made for the benefit of a judge who has filed an election to receive retired pay under subsection (e). . (b) Offset Paragraph (3) of section 7447(j) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Offset In the case of a judge who receives a distribution from the Thrift Savings Plan and who later receives retired pay under subsection (d), the retired pay shall be offset by an amount equal to the amount of the distribution which represents the Government’s contribution to the individual’s Thrift Savings Account during years of service as a full-time judicial officer under the Federal Employees Retirement System, without regard to earnings attributable to such amount. Where such an offset would exceed 50 percent of the retired pay to be received in the first year, the offset may be divided equally over the first 2 years in which the individual receives the annuity. . (c) Effective date The amendments made by this section shall apply to basic pay earned while serving as a judge of the United States Tax Court on or after the date of the enactment of this Act. 302. Change in vesting period for survivor annuities and waiver of vesting period in the event of assassination (a) Eligibility in case of death by assassination Subsection (h) of section 7448 of the Internal Revenue Code of 1986 is amended to read as follows: (h) Entitlement to annuity (1) In general (A) Annuity to surviving spouse If a judge or magistrate judge of the Tax Court described in paragraph (2) is survived by a surviving spouse but not by a dependent child, there shall be paid to such surviving spouse an annuity beginning with the day of the death of the