I

104TH CONGRESS

1ST SESSION H. R. 2044

To remove police officers employed by The Long Island Rail Road Company

from coverage under the Employers’ Liability Act, the Railway Labor

Act, the Railroad Retirement Act, and the Railroad Unemployment Insurance Act, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

JULY 17, 1995

Mr. ACKERMAN (for himself, Mr. KING, Mr. LAZIO of New York, Mr. FRISA,

and Mr. FORBES) introduced the following bill; which was referred to the

Committee on Transportation and Infrastructure, and in addition to the

Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions

as fall within the jurisdiction of the committee concerned

A BILL

To remove police officers employed by The Long Island Rail

Road Company from coverage under the Employers’ Liability Act, the Railway Labor Act, the Railroad Retirement Act, and the Railroad Unemployment Insurance

Act, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. EXCLUSION FROM FEDERAL EMPLOYERS’ LI2 ABILITY ACT AND RAILWAY LABOR ACT.

3 LIRR police officers shall not be considered employ4 ees of a common carrier by railroad for purposes of the

5 Act entitled ‘‘An Act relating to the liability of common

6 carriers by railroad to their employees in certain cases’’,

7 enacted April 22, 1908 (popularly known as the Employ8 ers’ Liability Act) and shall not be considered employees

9 of a carrier for purposes of the Railway Labor Act.

10 SEC. 2. EXCLUSION FROM RAILROAD RETIREMENT ACT OF

11 1974, RAILROAD UNEMPLOYMENT INSURANCE

12 ACT, AND RELATED TAXES.

13 (a) EXCLUSION FROM RAILROAD RETIREMENT ACT

14 OF 1974 AND RAILROAD UNEMPLOYMENT INSURANCE

15 ACT.—For purposes of the Railroad Retirement Act of

16 1974 and the Railroad Unemployment Insurance Act, a

17 covered LIRR police officer shall not, as such, be consid18 ered an employee (as defined therein).

19 (b) EXCLUSION FROM RAILROAD RETIREMENT TAX

20 ACT.—For purposes of the Railroad Retirement Tax Act,

21 a covered LIRR police officer shall not, as such, be consid22 ered an employee or employee representative (as defined

23 therein).

24 (c) RAILROAD UNEMPLOYMENT REPAYMENT TAX.—

25 For purposes of chapter 23A of the Internal Revenue Code

26 of 1986, remuneration paid by the LIRR or any employee
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1 organization to any covered LIRR police officer as such

2 shall not be treated as rail wages (as defined therein).

3 SEC. 3. CLARIFICATION OF TAX TREATMENT.

4 (a) IN GENERAL.—

5 (1) IN GENERAL.—No amount shall be includ6 ible in the gross income of any covered LIRR police

7 officer (or any beneficiary thereof) by reason of—

8 (A) any transfer of assets in furtherance of

9 the controlling agreement to the N.Y. System

10 from any pension plan maintained by the

11 LIRR, or

12 (B) any payment by the LIRR to the N.Y.

13 System pursuant to such agreement,

14 in connection with the cancellation of such officer’s

15 rights under the Additional Plan.

16 (2) LIMITATION.—Paragraph (1) shall not

17 apply with respect to a covered LIRR police officer

18 to the extent that the aggregate of the transfers and

19 payments referred to in paragraph (1) with respect

20 to such officer exceeds the amount deemed necessary

21 under the N.Y. System to fund such officer’s ac22 crued benefit under the N.Y. System attributable to

23 service performed while a participant in the Addi24 tional Plan.
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1 (b) BENEFITS ACCRUING UNDER N.Y. SYSTEM.—

2 For purposes of determining the Federal taxation of bene3 fits accrued by a covered LIRR police officer under the

4 N.Y. System by reason of the performance of services

5 after ceasing to accrue benefits under the Additional Plan,

6 the choice which such officer has of coverage under the

7 N.Y. System rather than the Additional Plan shall not be

8 treated as a cash or deferred election under a cash or de9 ferred arrangement for purposes of section 401(k) of the

10 Internal Revenue Code of 1986.

11 (c) CONTROLLING AGREEMENT.—For purposes of

12 this section, the term ‘‘controlling agreement’’ means the

13 collective bargaining agreement made June 30, 1989, by

14 and between the LIRR and The Long Island Rail Road

15 Company Police Benevolent Association, including the

16 agreement made October 10, 1990, by and between such

17 parties to further the implementation of Article XXXVI

18 of such collective bargaining agreement.

19 (d) ADDITIONAL PLAN.—For purposes of this sec20 tion, the term ‘‘Additional Plan’’ means The Long Island

21 Rail Road Company Plan for Additional Pensions.

22 SEC. 4. DEFINITIONS.

23 For purposes of this Act—

24 (1) the term ‘‘covered LIRR police officer’’

25 means an LIRR police officer who is accruing or en-
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1 titled to benefits under the N.Y. System, based on

2 service as an LIRR police officer;

3 (2) the term ‘‘LIRR’’ means The Long Island

4 Rail Road Company, a public benefit corporation of

5 the State of New York;

6 (3) the term ‘‘LIRR police officer’’ means—

7 (A) any person who on or after the effec8 tive date of section 389 of the Retirement and

9 Social Security Law of the State of New York

10 holds an appointment as a police officer in the

11 LIRR police department pursuant to section 88

12 of the Railroad Law of the State of New York;

13 and

14 (B) any probationary police officer in that

15 department who is expected to hold such an

16 appointment after completing the requisite

17 training,

18 whose initial employment with that department was

19 in the position of such a probationary officer or as

20 a patrolman, policewoman, sergeant, lieutenant, or

21 detective, or any successor title to any of the fore22 going positions; and

23 (4) the term ‘‘N.Y. System’’ means the New

24 York State and local Police and Fire retirement

25 system.
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1 SEC. 5. EFFECTIVE DATE.

2 This Act shall take effect on the first day of the first

3 calendar month following receipt by the comptroller of the

4 State of New York of the election by the LIRR, pursuant

5 to subdivision b of section 331 of the Retirement and So6 cial Security Law of the State of New York, to participate

7 in the N.Y. System.

Æ