Family pension deduction limited to a fraction of pension income or a statutory cap under amended income-tax provision. The amendment adds a deduction for family pension allowing a deduction equal to one-third of such pension income or a specified monetary cap, whichever is less. It defines 'family pension' as a regular monthly amount payable by the employer to a person of the employee's family upon the employee's death, and provides the deduction as a targeted tax relief for recipients of employer-paid family pensions.