To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.

referredUnited States· United States Congress· EN

Introduced

1 February 2005

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit certain public service employees (i.e., police, firefighters, or emergency medical workers) to take distributions from defined employee benefit plans at age 50 (currently, 55) without incurring the ten percent penalty on early distributions from such plans.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

Introduced in House (text)

View file Download file

Introduced in House (text)
Introduced in House · EN · 1 February 2005
View Download Open at official source
Introduced in House (PDF)
Introduced in House · EN · 1 February 2005
View Download Open at official source
Introduced in House
summary · EN · 1 February 2005
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/109th-congress/house-bill/448
Open data entity: https://api.congress.gov/v3/bill/109/hr/448