H.R. 4223 — 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.

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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Related Legislation

S. 2387A 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.
1990-04-02Read twice and referred to the Committee on Finance.
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1990-03-08
Introduced in House
1990-03-08
Introduced in House
1990-03-08
Referred to the House Committee on Ways and Means.

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.

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