### Question
Can you define what qualified State or local government retirement system means?


### Answer
**Qualified State or local government retirement system** is defined as the following in *42 U.S.C. § 1395i*:

> a retirement system that—


(i) is established or maintained by a State or political subdivision thereof, or an agency or instrumentality of one or more States or political subdivisions thereof

#### Citation:
  - *42 U.S.C. § 1395i*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XVIII-HEALTH INSURANCE FOR AGED AND DISABLED > Part A-Hospital Insurance Benefits for Aged and Disabled**

