A bill to amend the Internal Revenue Code of 1954 to exclude from gross income a certain portion of governmental pensions based on services not covered under the Social Security system.

Amends the Internal Revenue Code to exclude from gross income amounts received under a governmental pension that are not attributable to services covered under the social security system. Limits such exclusion to the maximum individual social security benefit, one and one-half times such amount for joint returns, and three-fourths of such amount for married individuals filing separately.