A bill to amend the Internal Revenue Code of 1986 to exempt Federal law enforcement officers and firefighters from the penalty tax on early distributions from retirement plans.

referredUnited States· United States Congress· EN

Introduced

2 April 1990

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to exempt from the ten percent penalty tax on early distributions from qualified retirement plans any distribution made to Federal law enforcement officers and firefighters, if retirement occurs after age 50.

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Timeline

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Votes

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Versions

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Documents

2 official files

Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 2 April 1990
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/101st-congress/senate-bill/2387
Open data entity: https://api.congress.gov/v3/bill/101/s/2387