Police and Fire Health Care Protection Act of 2020

Bill: 116-hr-6436
Sponsor: full_name: Rep. Chabot, Steve [R-OH-1]
Introduced: 2020-04-03
Policy area: Taxation
Subjects: Employee benefits and pensions

First responders and emergency personnel

Health care costs and insurance

Income tax exclusion

Law enforcement officers

Long-term, rehabilitative, and terminal care
Latest action: action_date: 2020-04-30
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2020-04-03
action_desc: Introduced in House
text: <p><b>Police and Fire Health Care Protection Act of 2020</b></p> <p>This bill revises provisions relating to distributions from the accident or health plans or qualified long-term care insurance contracts of retired public safety officers. Specifically, it eliminates the requirement that in order for plan distributions to be excludible from employee gross income, payment of plan premiums must be made directly to the plan providers. </p>

tv_txt: I 116th CONGRESS 2d Session H. R. 6436 IN THE HOUSE OF REPRESENTATIVES April 3, 2020 Mr. Chabot (for himself and Ms. Kendra S. Horn of Oklahoma ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to repeal the direct payment requirement on the exclusion from gross income of distributions from governmental plans for health and long-term care insurance.

1. Short title This Act may be cited as the Police and Fire Health Care Protection Act of 2020 . 2. Repeal of direct payment requirement on exclusion from gross income of distributions from governmental plans for health and long-term care insurance (a) In general Section 402(l)(5) of the Internal Revenue Code of 1986 is amended to read as follows: (5) Aggregation rule For purposes of this subsection, all eligible retirement plans of an employer shall be treated as a single plan. . (b) Effective date The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.