There is one summary for H.R.4796. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/22/2002)

Amends the Internal Revenue Code to make the 10 percent additional tax on early distributions of pension plans inapplicable in the case of a "qualified public safety employee" receiving a specified type of benefit (DROP benefit) from a governmental pension plan. Defines "qualified public safety employee."