I am looking for some information on the the Pension Income Tax Limits Act. I have very skim details but I am looking for some cites or help to get a more descriptive definition and details on this act.

Pardon my ignorance. Is this a new proposed law or something that has been around a while? Is it federal or state?

This is a federal law passed in 1997, congress does not want to tax nonresidnents pension income when they have retired. I am looking for a version of the act that is more detailed than the one I have

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lAA

Have you tried the website of the IRS?

The statute you're looking for was codified at Title 4 USC Sec. 114, which was added by PL 104-95, Sec. 1(a), effective for amounts paid after 12/31/95. You should be able to search on PL 104-95 to check its legistative history at most of the online services.