[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1884 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1884

  To amend the Internal Revenue Code of 1986 to provide that certain 
  individuals under contract to perform fire fighting services for a 
 local government shall be treated as employees of such government for 
                         pension plan purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2003

   Mr. Burr 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 provide that certain 
  individuals under contract to perform fire fighting services for a 
 local government shall be treated as employees of such government for 
                         pension plan purposes.

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

SECTION 1. CONTRACT FIREFIGHTERS TREATED AS EMPLOYEES OF LOCAL 
              GOVERNMENT.

    (a) In General.--Subsection (d) of section 414 of the Internal 
Revenue Code of 1986 (relating to governmental plans) is amended by 
adding at the end the following new sentence: ``If, pursuant to a State 
law enacted before January 1, 2003, individuals who are under contract 
to provide full-time fire fighting services for a political subdivision 
of such State are permitted to participate in a plan established and 
maintained primarily for employees (determined without regard to this 
sentence) of 1 or more political subdivisions of such State, such 
individuals who elect to participate in such plan shall be treated as 
employees of such political subdivision (and not as self-employed 
individuals) for purposes of this part with respect to such services.''
    (b) 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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