To amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from governmental plans for Federal and State qualified public safety employees.

3.0.0 1657 2023-01-11T13:18:00Z 2023-01-11T13:18:00Z Senate S S 2009-09-09 111 ssfi00 Finance Committee Senate Standing Referred to 2009-09-09T21:15:20Z To amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from governmental plans for Federal and State qualified public safety employees. 111 4239 HR 2009-12-08 Referred to the House Committee on Ways and Means. Related bill CRS To amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from governmental plans for qualified public safety employees. 111 721 HR 2009-01-27 Referred to the House Committee on Ways and Means. Identical bill CRS 2009-09-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2009-09-09 Introduced in Senate IntroReferral 10000 9 Library of Congress N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM N C001056 Sen. Cornyn, John [R-TX] John Cornyn R TX 2009-10-13 False Taxation Emergency medical services and trauma care Fires Government employee pay, benefits, personnel management Health personnel Income tax exclusion Law enforcement officers Tax administration and collection, taxpayers Taxation

00 2009-09-09 Introduced in Senate 2009-09-22T20:36:57Z Amends the Internal Revenue Code to: (1) modify the exemption from the 10% penalty for premature distributions from governmental employee benefit plans to qualified public safety employees to eliminate the restriction that such plans be defined benefit plans; and (2) exempt from tax penalties certain periodic payments made to qualified public safety employees before the enactment of the Pension Protection Act of 2006 (i.e., August 17, 2006).

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A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees. Display Title A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees. Introduced in Senate IS Introduced in Senate 2009-09-09T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s1657is/xml/BILLS-111s1657is.xml 2009-09-09 Read twice and referred to the Committee on Finance. 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.