United States · Bill · S
S. 1055 (101st)
A bill to amend the Internal Revenue Code of 1986 to exempt retired public safety officers from the early withdrawal tax on pension distributions.
Introduced
18 May 1989
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to exempt from the ten percent penalty tax on early distributions any distribution received on or after retirement by qualified public safety officers (law enforcement or corrections officers, firefighters, or emergency service personnel) under a deferred compensation plan maintained by a Federal or other governmental entity.
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
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 18 May 1989
Sponsors
No sponsors or actors listed by the 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/101st-congress/senate-bill/1055
- Open data entity: https://api.congress.gov/v3/bill/101/s/1055