inserting the judges and magistrate judges of the Tax Court . 307. Retirement and annuity program (a) Retirement and annuity program Part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986 is amended by inserting after section 7443A the following new section: 7443B. Retirement for magistrate judges of the Tax Court (a) Retirement (1) In general Each magistrate judge of the Tax Court who makes an election under this section shall receive an annuity at the same rate and in the same manner as magistrate judges of the district courts of the United States pursuant to section 377 of title 28, United States Code. (2) Rules of application For purposes of subsection (a), section 377 of title 28, United States Code, shall be applied with the following modifications: (A) By substituting— (i) magistrate judge of the Tax Court for judicial official , judicial officer , and magistrate judge each place such terms appear, (ii) magistrate judge of the Tax Court’s for magistrate judge's each place it appears, (iii) chief judge of the Tax Court for Administrative Office of the United States Courts , Director of the Administrative Office of the United States Courts , Director , and chief judge of the district court each place such terms appear, (iv) Tax Court Judicial Officers’ Retirement Fund for Judicial Officers’ Retirement Fund each place it appears, (v) under section 7443A of the Internal Revenue Code of 1986 for under section 631 of this title in subsection (h)(2), (vi) under section 7443C of the Internal Revenue Code of 1986 for under section 155(b), 375, or 636(h) of this title each place it appears in paragraphs (2) and (3) of subsection (m), and (vii) from the date of appointment, for those individuals appointed pursuant to section 7443A of the Internal Revenue Code of 1986 prior to, and in active service on, the date of enactment of the Retirement Enhancement and Savings Act of 2019 for on or after October 1, 1979 in subsection (h). (B) By disregarding subsection (m)(2) and subsection (o). (b) 1-Year