[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4897 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4897

   To amend the Internal Revenue Code of 1986 to increase the amount 
excluded from gross income by reason of distributions from governmental 
  retirement plans for health and long-term care insurance for public 
                            safety officers.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 29, 2019

 Mr. Lipinski introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to increase the amount 
excluded from gross income by reason of distributions from governmental 
  retirement plans for health and long-term care insurance for public 
                            safety officers.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Public Safety Retirees Healthcare 
Protection Act''.

SEC. 2. INCREASE IN AMOUNT EXCLUDED FROM GROSS INCOME BY REASON OF 
              DISTRIBUTIONS FROM GOVERNMENTAL RETIREMENT PLANS FOR 
              HEALTH AND LONG-TERM CARE INSURANCE FOR PUBLIC SAFETY 
              OFFICERS.

    (a) In General.--Paragraph (2) of section 402(l) of the Internal 
Revenue Code of 1986 is amended by striking ``$3,000'' and inserting 
``$6,000''.
    (b) Effective Date.--The amendment made by paragraph (1) shall 
apply to distributions in taxable years beginning after December 31, 
2019.
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