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 Insur-
ance 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 deter-
mined 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’ Li-
ability Act, the Railway Labor Act, the Railroad Retire-
ment Act, and the Railroad Unemployment Insurance
Act, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION FROM FEDERAL EMPLOYERS’ LI-
ABILITY ACT AND RAILWAY LABOR ACT.
LIRR police officers shall not be considered employ-
ees of a common carrier by railroad for purposes of the
Act entitled ‘‘An Act relating to the liability of common
carriers by railroad to their employees in certain cases’’,
enacted April 22, 1908 (popularly known as the Employ-
ers’ Liability Act) and shall not be considered employees
of a carrier for purposes of the Railway Labor Act.
SEC. 2. EXCLUSION FROM RAILROAD RETIREMENT ACT OF
1974, RAILROAD UNEMPLOYMENT INSURANCE
ACT, AND RELATED TAXES.
(a) EXCLUSION FROM RAILROAD RETIREMENT ACT
OF 1974 AND RAILROAD UNEMPLOYMENT INSURANCE
ACT.—For purposes of the Railroad Retirement Act of
1974 and the Railroad Unemployment Insurance Act, a
covered LIRR police officer shall not, as such, be consid-
ered an employee (as defined therein).
(b) EXCLUSION FROM RAILROAD RETIREMENT TAX
ACT.—For purposes of the Railroad Retirement Tax Act,
a covered LIRR police officer shall not, as such, be consid-
ered an employee or employee representative (as defined
therein).
(c) RAILROAD UNEMPLOYMENT REPAYMENT TAX.—
For purposes of chapter 23A of the Internal Revenue Code
of 1986, remuneration paid by the LIRR or any employee
organization to any covered LIRR police officer as such
shall not be treated as rail wages (as defined therein).
SEC. 3. CLARIFICATION OF TAX TREATMENT.
(a) IN GENERAL.—
(1) IN GENERAL.—No amount shall be includ-
ible in the gross income of any covered LIRR police
officer (or any beneficiary thereof) by reason of—
(A) any transfer of assets in furtherance of
the controlling agreement to the N.Y. System
from any pension plan maintained by the
LIRR, or
(B) any payment by the LIRR to the N.Y.
System pursuant to such agreement,
in connection with the cancellation of such officer’s
rights under the Additional Plan.
(2) LIMITATION.—Paragraph (1) shall not
apply with respect to a covered LIRR police officer
to the extent that the aggregate of the transfers and
payments referred to in paragraph (1) with respect
to such officer exceeds the amount deemed necessary
under the N.Y. System to fund such officer’s ac-
crued benefit under the N.Y. System attributable to
service performed while a participant in the Addi-
tional Plan.
(b) BENEFITS ACCRUING UNDER N.Y. SYSTEM.—
For purposes of determining the Federal taxation of bene-
fits accrued by a covered LIRR police officer under the
N.Y. System by reason of the performance of services
after ceasing to accrue benefits under the Additional Plan,
the choice which such officer has of coverage under the
N.Y. System rather than the Additional Plan shall not be
treated as a cash or deferred election under a cash or de-
ferred arrangement for purposes of section 401(k) of the
Internal Revenue Code of 1986.
(c) CONTROLLING AGREEMENT.—For purposes of
this section, the term ‘‘controlling agreement’’ means the
collective bargaining agreement made June 30, 1989, by
and between the LIRR and The Long Island Rail Road
Company Police Benevolent Association, including the
agreement made October 10, 1990, by and between such
parties to further the implementation of Article XXXVI
of such collective bargaining agreement.
(d) ADDITIONAL PLAN.—For purposes of this sec-
tion, the term ‘‘Additional Plan’’ means The Long Island
Rail Road Company Plan for Additional Pensions.
SEC. 4. DEFINITIONS.
For purposes of this Act—
(1) the term ‘‘covered LIRR police officer’’
means an LIRR police officer who is accruing or en-