To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.

3.0.0 448 2019-11-15T21:47:36Z 2019-11-15T21:47:36Z House H HR 2005-02-01 109 hswm00 Ways and Means Committee House Standing Referred to 2005-02-01T19:07:15Z 2005-02-01 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2005-02-01 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-02-01 Introduced in House IntroReferral 1000 9 Library of Congress B000755 Rep. Brady, Kevin [R-TX-8] KEVIN BRADY R TX 8 N G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2005-02-01 True B000287 Rep. Becerra, Xavier [D-CA-31] XAVIER BECERRA D CA 31 2005-02-01 True F000238 Rep. Foley, Mark [R-FL-16] MARK FOLEY R FL 16 2005-02-01 True P000583 Rep. Paul, Ron [R-TX-14] RON PAUL R TX 14 2005-03-09 False C001048 Rep. Culberson, John Abney [R-TX-7] JOHN CULBERSON R TX ABNEY 7 2005-03-09 False B000911 Rep. Brown, Corrine [D-FL-3] CORRINE BROWN D FL 3 2005-04-12 False G000544 Rep. Gonzalez, Charles A. [D-TX-20] CHARLES GONZALEZ D TX A. 20 2005-06-07 False Taxation Civil service retirement Crime and Law Enforcement Emergency Management Emergency medicine Fire fighters Government Operations and Politics Health Income tax Labor and Employment Local employees Medical personnel Paramedical personnel Police State employees Tax exclusion Tax penalties Taxation

00 2005-02-01 Introduced in House 2005-02-14T20:54:53Z Amends the Internal Revenue Code to permit certain public service employees (i.e., police, firefighters, or emergency medical workers) to take distributions from defined employee benefit plans at age 50 (currently, 55) without incurring the ten percent penalty on early distributions from such plans.

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To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees. Display Title To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees. Official Title as Introduced To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees. Introduced in House 2005-02-01T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr448ih/xml/BILLS-109hr448ih.xml 2005-02-01 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.