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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2146 Engrossed in House (EH)]

114th CONGRESS
  1st Session
                                H. R. 2146

_______________________________________________________________________

                                 AN ACT

 
    To amend the Internal Revenue Code of 1986 to allow Federal law 
enforcement officers, firefighters, and air traffic controllers to make 
penalty-free withdrawals from governmental plans after age 50, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Defending Public Safety Employees' 
Retirement Act''.

SEC. 2. EARLY RETIREMENT DISTRIBUTIONS TO FEDERAL LAW ENFORCEMENT 
              OFFICERS, FIREFIGHTERS, AND AIR TRAFFIC CONTROLLERS IN 
              GOVERNMENTAL PLANS.

    (a) In General.--Section 72(t)(10)(B) of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking the period at the end and inserting ``, 
        or'';
            (2) by striking ``means any employee'' and inserting the 
        following: ``means--
                            ``(i) any employee''; and
            (3) by adding at the end the following new clause:
                            ``(ii) any Federal law enforcement officer 
                        described in section 8331(20) or 8401(17) of 
                        title 5, United States Code, any Federal 
                        customs and border protection officer described 
                        in section 8331(31) or 8401(36) of such title, 
                        any Federal firefighter described in section 
                        8331(21) or 8401(14) of such title, or any air 
                        traffic controller described in 8331(30) or 
                        8401(35) of such title.''.
    (b) Application to Defined Contribution Plans.--Section 
72(t)(10)(A) of such Code is amended by striking ``which is a defined 
benefit plan''.
    (c) Distributions Not Treated as Modification of Substantially 
Equal Payments.--Section 72(t)(4)(A)(ii) of such Code is amended by 
inserting ``or a distribution to which paragraph (10) applies'' after 
``other than by reason of death or disability''.
    (d) Effective Date.--The amendments made by this section shall 
apply to distributions after December 31, 2014.

SEC. 3. BUDGETARY EFFECTS.

    The budgetary effects of this Act shall not be entered on either 
PAYGO scorecard maintained pursuant to section 4(d) of the Statutory 
Pay-As-You-Go Act of 2010.

            Passed the House of Representatives May 12, 2015.

            Attest:

                                                                 Clerk.
114th CONGRESS

  1st Session

                               H. R. 2146

_______________________________________________________________________

                                 AN ACT

    To amend the Internal Revenue Code of 1986 to allow Federal law 
enforcement officers, firefighters, and air traffic controllers to make 
penalty-free withdrawals from governmental plans after age 50, and for 
                            other purposes.
```