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

—

Status

Read twice and referred to the Committee on Finance.

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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Votes

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Versions

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 8 October 2002
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Introduced in Senate (PDF)
Introduced in Senate · EN · 8 October 2002
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Introduced in Senate
summary · EN · 8 October 2002
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Sources

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Official source: https://www.congress.gov/bill/107th-congress/senate-bill/3072
Open data entity: https://api.congress.gov/v3/bill/107/s/3072