[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1795 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1795

    To amend the Internal Revenue Code of 1986 to remove the dollar 
     limitation on payment of benefits from a defined benefit plan 
maintained by a State or local government for the benefit of employees 
              of the police department or fire department.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 1997

  Mr. Gilman 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 remove the dollar 
     limitation on payment of benefits from a defined benefit plan 
maintained by a State or local government for the benefit of employees 
              of the police department or fire department.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REMOVAL OF DOLLAR LIMITATION ON BENEFIT PAYMENTS FROM A 
              DEFINED BENEFIT PLAN MAINTAINED FOR CERTAIN POLICE AND 
              FIRE EMPLOYEES.

    (a) In General.--Subparagraph (G) of section 415(b)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``participant--'' 
and all that follows and inserting ``participant, subparagraphs (C) and 
(D) of this paragraph and subparagraph (B) of paragraph (1) shall not 
apply.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to years beginning after December 31, 1996.
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