§ 1946a. Tax exemption for member of retirement system of another state or political subdivision thereof
Payments received by a member of a retirement system of another state or political subdivision thereof, whether called a pension, an annuity, a retirement allowance, or any other name, shall be exempt from taxation, including income tax, provided that such member was at the time of retirement a member of the teaching or supervising staff covered by such retirement system. The term “teaching or supervising staff” shall include the superintendent, assistant superintendents, principals, supervisors, assistant supervisors, directors, assistant directors, examiners, supervising school physicians, supervisors of health education, supervising nurses, and all other persons permanently employed in giving or supervising instruction in a public day school, normal school, teachers’ college, or other educational institution located in, and supported and controlled by, any state or political subdivision thereof.
Structure Vermont Statutes
Chapter 55 - State Teachers' Retirement System of Vermont
§ 1932. Date of establishment; power and privileges; name
§ 1935. Teachers in certain public or independent schools
§ 1936. Creditable service; military service
§ 1938a. Benefit denial; evidentiary hearing
§ 1939. Restoration to service
§ 1940. Termination of service; death; refund; pension
§ 1942. Board of Trustees; Medical Board; actuary; rate of contribution; safekeeping of securities
§ 1943. Investments; interest rate; disbursements
§ 1943a. Compliance with federal law
§ 1944. Vermont Teachers’ Retirement Fund
§ 1944a. Periodic actuarial reports
§ 1944b. Retired Teachers’ Health and Medical Benefits Fund
§ 1944c. Employer charges for federal grants or reimbursements
§ 1944d. Employer annual charge for teacher health care
§ 1944e. Retired teachers health and medical benefits
§ 1945. Application of other laws
§ 1946. Exemption of member’s interest; assignment
§ 1946b. Alternate payee; domestic relations orders
§ 1949. Postretirement adjustments to retirement allowances
§ 1949a. Postretirement adjustment allowance account
§ 1949b. Postretirement adjustment to retirement allowance; formula; evaluation