[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5241 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5241

To amend the Internal Revenue Code of 1986 to provide that governmental 
   pension plans may include certain firefighters, emergency medical 
          technicians, and paramedics, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 18, 2023

Mr. Murphy (for himself, Mr. McHenry, Ms. Foxx, Mr. Hudson, Mr. Rouzer, 
Mr. Bishop of North Carolina, and Mr. Edwards) introduced the following 
    bill; which was referred to the Committee on Education and the 
 Workforce, and in addition to the Committee on Ways and Means, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide that governmental 
   pension plans may include certain firefighters, emergency medical 
          technicians, and paramedics, and for other purposes.

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

SECTION 1. GOVERNMENTAL PENSION PLANS MAY INCLUDE CERTAIN FIREFIGHTERS, 
              EMERGENCY MEDICAL TECHNICIANS, AND PARAMEDICS.

    (a) Internal Revenue Code of 1986.--Section 414(d) of the Internal 
Revenue Code of 1986 is amended by inserting after the first sentence 
the following new sentence: ``A plan shall not fail to be a 
`governmental plan' under the preceding sentence solely because such 
plan allows participation by a public safety agency (described in 
section 501(c) and exempt from taxation under section 501(a)) solely 
with respect to the employees of such agency who are emergency response 
providers (defined in section 2 of the Homeland Security Act of 2022 (6 
U.S.C. 101)), substantially all of whose services as emergency response 
providers are in the performance of firefighting services or out-of-
hospital emergency medical services for a political subdivision of a 
State under a contract between such public safety agency and the 
political subdivision of a State.''.
    (b) Employee Retirement Income Security Act of 1974.--Section 3(32) 
of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 
1002(32)) is amended by inserting after the first sentence the 
following new sentence: ``A plan shall not fail to be a `governmental 
plan' under the preceding sentence solely because such plan allows 
participation by a public safety agency (described in section 501(c) of 
the Internal Revenue Code of 1986 and exempt from taxation under 
section 501(a) of such Code) solely with respect to the employees of 
such agency who are emergency response providers (defined in section 2 
of the Homeland Security Act of 2022 (6 U.S.C. 101)), substantially all 
of whose services as emergency response providers are in the 
performance of firefighting services or out-of-hospital emergency 
medical services for a political subdivision of a State under a 
contract between such public safety agency and the political 
subdivision of a State.''.
    (c) Conforming Amendments.--
            (1) Section 4021(b)(2) of the Employee Retirement Income 
        Security Act of 1974 (29 U.S.C. 1321(b)(2)) is amended by 
        inserting ``(or public safety agency employees described in the 
        second sentence of section 3(32))'' after ``established and 
        maintained for its employees''.
            (2) Section 415(b)(2)(H)(ii)(I) of the Internal Revenue 
        Code of 1986 is amended by inserting ``described in the second 
        sentence of section 414(d) or'' after ``As a full-time 
        employee''.
            (3) Section 415(b)(10)(A) of such Code is amended by 
        inserting ``(or public safety agency employees described in the 
        second sentence of section 414(d))'' after ``maintained for its 
        employees''.
    (d) 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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