A bill to amend section 105(d) of the Internal Revenue Code of 1954 to provide that the excludability from gross income of disability pension payments to an individual shall be determined without regard to whether or not the individual has reached retirement age.

[AI summary unavailable — showing source text] Provides that the excludability from gross income for income tax purposes of disability pension payments to an individual shall be determined without regard to whether or not the individual has reached retirement age. (Amends 26 U.S.C. 105(d))…