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United States · Bill · S

S. 3072 (107th)

A bill 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

8 October 2002

Last action

8 October 2002 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Inhofe, James M. [R-OK]

Subjects

Taxation

Source updated

7 April 2025

Taxation

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."

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

Timeline

  1. 8 October 2002

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 8 October 2002

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 8 October 2002

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 8 October 2002

    ViewDownloadOpen at official source

    Leesvertaling

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  • Introduced in Senate

    summary · EN · 8 October 2002

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

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