specified railroad retirement beneficiary
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “specified railroad retirement beneficiary” means any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a monthly annuity or pension payment payable (without regard to section 5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under—
(i) section 2(a)(1) of such Act (45 U.S.C. 231a(a)(1)),
(ii) section 2(c) of such Act (45 U.S.C. 231a(c)),
(iii) section 2(d)(1) of such Act (45 U.S.C. 231a(d)(1)), or
(iv) section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) with respect to any of the benefit payments described in subparagraph (C)(i).
Source
- 2020–present26 U.S.C. § 6428AInternal Revenue Code · Additional 2020 recovery rebates for individuals · under this section