,i #aaith ,,congress #b;d ,session ,h4 ,r4 #igej ,,in ,,the ,,house ,,of ,,representatives ,july #af1 #bjbf,mr4 ,lawler introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to establish a cap on income taxes on certain pensions4 #a4 ,short title ,this ,act may be cited as the ,public ,service ,retirement ,tax ,relief ,act of #bjbf4 #b4 ,cap on income taxes on certain pensions 7a7 ,in general ,section #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7k7 ,special rule for individuals receiving certain pensions 7#a7 ,in general ,the amount of tax imposed under this chapter may not exceed the sum of-- 7,a7 the non-pension tax amount1 plus 7,b7 #aj1jjj 7#bj1jjj in the case of a qualified joint return74 7#b7 ,non-pension tax amount ,for purposes of this subsection1 the term non-pension tax amount means the amount of tax imposed under this chapter1 determined without regard to income received from a pension provided by a ,state or local government4 7#c7 ,qualified joint return ,for purposes of this subsection1 the term qualified joint return means a return of tax filed jointly by spouses who each receive income from a pension provided by a ,state or local government4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4