{"data":{"id":"us-tx/tex.-property-code-44.001","jurisdiction":"us-tx","citation":"Tex. Property Code § 44.001","heading":"DEFINITION.","body":"In this chapter, \"pension or other retirement plan\" includes:\n(1) an annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual;\n(2) an annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and\n(3) an individual retirement account.\nAdded by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.","path":["PROPERTY CODE","TITLE 5. EXEMPT PROPERTY AND LIENS","SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS","CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE"],"source_url":"https://statutes.capitol.texas.gov/Docs/PR/htm/PR.44.htm#44.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:37Z","sha256":"6e9e5975b720032abf929305b9410fde82ace499e5197c97c093465db7a4f75e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-property-code-43.002","next":"us-tx/tex.-property-code-44.002"},"notice":"GroundRules: Original legal text. Not legal advice."}