United States · Bill · HR
H.R. 4796 (107th)
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.
Introduced
22 May 2002
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to make the 10 percent additional tax on early distributions of pension plans inapplicable in the case of a "qualified public safety employee" receiving a specified type of benefit (DROP benefit) from a governmental pension plan. Defines "qualified public safety employee."
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 22 May 2002
Introduced in House (PDF)
Introduced in House · EN · 22 May 2002
Introduced in House
summary · EN · 22 May 2002
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/house-bill/4796
- Open data entity: https://api.congress.gov/v3/bill/107/hr/4796