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TITLE 26-INTERNAL REVENUE CODE (iv) a plan established for its employees by the United States, by a State or politi- cal subdivision thereof, or by an agency or instrumentality of any of the foregoing, or (B) amounts were contributed by his em- ployer for an annuity contract described in section 403(b) (whether or not his rights in such contract are nonforfeitable). (3) Contributions after age 702 No deduction is allowed under subsection (a) with respect to any payment described in subsection (a) which is made during the tax- able year of an individual who has attained age 70V2 before the close of such taxable year. (4) Recontriliuted amounts No deduction is allowed under this section with respect to a rollover contribution de- scribed in section 402(a)(5), 403(a)(4), 408(d)(3), or 409(b)(3)(C). (5) Amounts contributed under endowment con- tract In the case of an endowment contract de- scribed in section 408(b), no deduction is al- lowed under subsection (a) for that portion of the amounts paid under the contract for the taxable year properly allocable, under regula- tions prescribed by the Secretary, to the cost of life insurance. (6) Alternative deduction No deduction Is allowed under subsection (a) for the taxable year if the individual claims the deduction allowed by section 220 for the taxable year. (c) Definitions and special rules (1) Compensation For purposes of this section, the term "com- pensation" includes earned income as defined in section 401(c)(2). (2) Married individuals The maximum deduction under subsection (b)(1) shall be computed separately for each individual, and this section shall be applied without regard to any community property laws. For purposes of this section, the deter- mination of whether an individual is married shall be made in accordance with the provi- sions of section 143(a). (3) Time when contributions deemed made For purposes of this section, a taxpayer shall be deemed to have made a contribution on the last day of the preceding taxable year if the contribution is made on account of such taxable year and is made not later than 45 days after the end of such taxable year. (4) Participation in governmental plans by certain individuals (A) Members of reserve components A member of a reserve component of the armed forces (as defined in section 261 ka) of title 10) is not considered to be an active participant in a plan described in subsection (b)(3)(A)(iv) for a taxable year solely be- cause he is a member of a reserve compo- nent unless he has served in excess of 90 days on active duty (other than active duty for training) during the year. (B) Volunteer firefighters An individual whose participation in a plan described in subsection (b)(3)(A)(iv) is based solely upon his activity as a volunteer firefighter and whose accrued benefit as of the beginning of the taxable year is not more than an annual benefit of $1,800 (when expressed as a single life annuity commencement at age 65) is not considered to be an active participant in such a plan for the taxable year. (Added Pub. L. 93-406, title II, §2002(a)(1), Sept. 2, 1974, 88 Stat. 958, and amended Pub. L. 94-455, title XV, §§ 1501(b)(4), 1503(a), title XIX, §§ 1901(a)(32), 1906(b)(13)(A), Oct. 4. 1976, 90 Stat. 1736, 1738, 1769, 1834.) PRIOR PROVISIONS A prior section 219, act Aug, 16, 1954, ch. 736, 68A Stat. 72, § 217, renumbered § 218, Feb. 26, 1964, Pub. L. 88-272. title II, § 213(a)(1), 78 Stat. 50, renumbered § 219, Dec. 10, 1971, Pub. L. 92-178, title VII. § 702(a), 85 Stat. 561, renumbered § 220, Sept. 2, 1974, Pub, L. 93-406. title II. § 2002(a)(1), 88 Stat. 958, renumbered § 221, Oct. 4, 1976, Pub. L. 94-455, title XV, § 150ha), 90 Stat. 1734, relating to cross references concerning deduction for long term capital gains and deductions in respect of a decedent, was redesignated as secthm 221 of this title by section 1501(a) of Pub. L. 94-455. AMENDMENTS 1976-Subsec. (a). Pub. L. 94-455, § 1501(b)(4)(B), substituted "for" for "duing" following "paid in cash". Subsec. (b)(2)(AXiv). Pub. L. 94-455, § 1901(a)(32), substituted "subdivision" for "division" following "State or political". Subsec. (b)(5). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (b)(6). Pub. L. 94-455, § 1501(b)(4)(B), added par. (6). Subsec. (c)(2). Pub. L. 94-455, § 1501(b)(4)(C), added "For purposes of this section, the determination of whether an individual is married shall be made in ac- cordance with the provisions of section 143(a)" follow- ing "community property laws". Subsec. (c)(3). Pub. L. 94-455, § 1501(b)(4)(D), added par. (3). Subsec. (c)(4). Pub. L. 94-455, § 1503(a), added par. (4)' EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsecs. (a), (c)(2) and enactment of subsecs. (b)(6), (c)(3) by section 1501(b)(4) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31. 1976, see section 1501(d) of Pub. L. 94-455, set out as an Effective Date note under section 220 of this title. Amendment of subsec. (b)(2)(A)(iv) by section 1901(a)(32) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Section 1503(b) of Pub. L. 94-455 provided that: "The amendment made by this section (enacting subsec. (c)(4) of this section] shall apply to taxable years beginning after December 31, 1975." EFFECTIVE DATE Section 2002(i)(1) of Pub. L. 93-406 provided that: "The amendments made by subsections (a), (b), and (c) [of section 2002 of Pub. L. 93-406, which enacted this section and sections 408 and 409 of this title and amended section 62 of this title] apply to taxable years beginning after December 31, 1974." § 219 Page 200