[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3874 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 3874
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
June 14, 2021
Mr. McHenry (for himself, Mr. Hudson, Mr. Murphy of North Carolina, Mr.
Cawthorn, Mr. Rouzer, Mr. Budd, Mr. Bishop of North Carolina, and Ms.
Foxx) introduced the following bill; which was referred to the
Committee on Education and Labor, 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
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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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. GOVERNMENTAL PENSION PLANS MAY INCLUDE CERTAIN FIREFIGHTERS,
EMERGENCY MEDICAL TECHNICIANS, AND PARAMEDICS.
(a) In General.--Section 414(d) of the Internal Revenue Code of
1986 (relating to governmental plans) is amended by adding at the end
the following: ``The term `governmental plan' also includes a plan
which is established by a State or political subdivision thereof and
maintained by a public safety agency (described in section 501(c) and
exempt from taxation under section 501(a)), and all of the participants
of which are employees of such agency who are emergency response
providers (defined in section 2 of the Homeland Security Act of 2022 (6
U.S.C. 101)), substantially all of whose services as emergency response
providers are in the performance of firefighting services or out-of-
hospital emergency medical services for a political subdivision of a
State under a contract between such public safety agency and the
political subdivision of a State.''
(b) Employee Retirement Income Security Act of 1974.--
(1) In general.--Section 3(32) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1002(32)) is amended by
adding at the end the following: ``The term `governmental plan'
also includes a plan which is established by a State or
political subdivision thereof and maintained by a public safety
agency (described in section 501(c) of the Internal Revenue
Code of 1986 and exempt from taxation under section 501(a) of
such Code), and all of the participants of which are employees
of such agency who are emergency response providers (defined in
section 2 of the Homeland Security Act of 19 2002 (6 U.S.C.
101)), substantially all of whose services as emergency
response providers are in the performance of firefighting
services or out-of-hospital emergency medical services for a
political subdivision of a State under a contract between such
public safety agency and the political subdivision of a
State.''
(2) PBGC exception.--Section 4021(b)(2) of such Act is
amended by striking ``described in the last sentence of section
3(32)'' and inserting ``described in either of the last two
sentences of section 3(32)''.
(c) Conforming Amendments.--
(1) Section 414(h)(2) of the Internal Revenue Code of 1986
is amended by striking ``described in the last sentence of
section 414(d) (relating to plans of Indian tribal
governments)'' and inserting ``described in either of the last
two sentences of subsection (d)''.
(2) Section 415(b)(2)(H)(i) of such Code is amended by
adding at the end the following: ``or a public safety agency
described in the last sentence of section 414(d)''.
(3) Section 415(b)(2)(H)(ii)(I) of such Code is amended by
striking ``or any political subdivision'' and inserting ``any
political subdivision, or a public safety agency described in
the last sentence of section 414(d)''.
(4) Section 415(b)(10)(A) of such Code is amended by
striking ``described in the last sentence of section 414(d)
(relating to plans of Indian tribal governments)'' and
inserting ``described in either of the last two sentences of
section 414(d)''.
(d) Effective Date.--The amendment made by this section shall apply
to plan years beginning after the date of the enactment of this Act.
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