I 

118TH CONGRESS 

1ST SESSION H. R. 5241 

To amend the Internal Revenue Code of 1986 to provide that governmental 

pension plans may include certain firefighters, emergency medical technicians, and paramedics, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 18, 2023 

Mr. MURPHY (for himself, Mr. MCHENRY, Ms. FOXX, Mr. HUDSON, Mr. 

ROUZER, Mr. BISHOP of North Carolina, and Mr. EDWARDS) introduced 

the following bill; which was referred to the Committee on Education and 

the Workforce, 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 amend the Internal Revenue Code of 1986 to provide 

that governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics, 

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. GOVERNMENTAL PENSION PLANS MAY IN2 CLUDE CERTAIN FIREFIGHTERS, EMER3 GENCY MEDICAL TECHNICIANS, AND PARA4 MEDICS. 

5 (a) INTERNAL REVENUE CODE OF 1986.—Section 

6 414(d) of the Internal Revenue Code of 1986 is amended 

7 by inserting after the first sentence the following new sen8 tence: ‘‘A plan shall not fail to be a ‘governmental plan’ 

9 under the preceding sentence solely because such plan al10 lows participation by a public safety agency (described in 

11 section 501(c) and exempt from taxation under section 

12 501(a)) solely with respect to the employees of such agen13 cy who are emergency response providers (defined in sec14 tion 2 of the Homeland Security Act of 2022 (6 U.S.C. 

15 101)), substantially all of whose services as emergency re16 sponse providers are in the performance of firefighting 

17 services or out-of-hospital emergency medical services for 

18 a political subdivision of a State under a contract between 

19 such public safety agency and the political subdivision of 

20 a State.’’. 

21 (b) EMPLOYEE RETIREMENT INCOME SECURITY ACT

22 OF 1974.—Section 3(32) of the Employee Retirement In23 come Security Act of 1974 (29 U.S.C. 1002(32)) is 

24 amended by inserting after the first sentence the following 

25 new sentence: ‘‘A plan shall not fail to be a ‘governmental 

26 plan’ under the preceding sentence solely because such 


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1 plan allows participation by a public safety agency (de2 scribed in section 501(c) of the Internal Revenue Code of 

3 1986 and exempt from taxation under section 501(a) of 

4 such Code) solely with respect to the employees of such 

5 agency who are emergency response providers (defined in 

6 section 2 of the Homeland Security Act of 2022 (6 U.S.C. 

7 101)), substantially all of whose services as emergency re8 sponse providers are in the performance of firefighting 

9 services or out-of-hospital emergency medical services for 

10 a political subdivision of a State under a contract between 

11 such public safety agency and the political subdivision of 

12 a State.’’. 

13 (c) CONFORMING AMENDMENTS.— 

14 (1) Section 4021(b)(2) of the Employee Retire15 ment Income Security Act of 1974 (29 U.S.C. 

16 1321(b)(2)) is amended by inserting ‘‘(or public 

17 safety agency employees described in the second sen18 tence of section 3(32))’’ after ‘‘established and 

19 maintained for its employees’’. 

20 (2) Section 415(b)(2)(H)(ii)(I) of the Internal 

21 Revenue Code of 1986 is amended by inserting ‘‘de22 scribed in the second sentence of section 414(d) or’’ 

23 after ‘‘As a full-time employee’’. 

24 (3) Section 415(b)(10)(A) of such Code is 

25 amended by inserting ‘‘(or public safety agency emVerDate Sep 11 2014 04:42 Aug 24, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5241.IH H5241

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1 ployees described in the second sentence of section 

2 414(d))’’ after ‘‘maintained for its employees’’. 

3 (d) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to plan years beginning after the 

5 date of the enactment of this Act. 

Æ 


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