Cite as: 503 U. S. 594 (1992)
Stevens, J., concurring
tion against federally funded benefits." Brief for United States as Amicus Curiae 22.
We therefore determine that the Kansas Supreme Court's conclusion that, for purposes of state taxation, military retirement benefits may be characterized as current compensation for reduced current services does not survive analysis in light of the manner in which these benefits are calculated, our prior cases, or congressional intent as expressed in other provisions treating military retirement pay. For purposes of 4 U. S. C. § 111, military retirement benefits are to be considered deferred pay for past services. In this respect they are not significantly different from the benefits paid to Kansas state and local government retirees.5 Accordingly, we reverse the judgment of the Kansas Supreme Court and remand the case for further proceedings not inconsistent with this opinion.
So ordered.
Justice Stevens, with whom Justice Thomas joins, concurring.
While I agree with the Court's explanation of why this case is controlled by Davis v. Michigan Dept. of Treasury, 489 U. S. 803 (1989), I remain convinced that that case seri-5 In listing the differences between the two classes of retirees involved here, the State Supreme Court also observed that Kansas state and local retirees have contributed to their retirement benefits and that their contributions have been taxed as part of their current income. Military personnel, on the other hand, do not contribute to their retirement benefits, which are paid out of annual appropriations. As we read the court, however, it did not rest its decision on this difference and in the end returned to its basic holding that military retirees "receive current compensation while all persons receiving state and local government retirement benefits receive deferred compensation." 249 Kan., at 205, 815 P. 2d, at 58. Moreover, we note that the State applies its income tax to other federal retirees who contributed to their benefits, such as members of the Central Intelligence Agency, Foreign Service, bankruptcy judges, and United States magistrates. See ibid.
605
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