Police and Fire Health Care Protection Act of 2020

Police and Fire Health Care Protection Act of 2020

This bill revises provisions relating to distributions from the accident or health plans or qualified long-term care insurance contracts of retired public safety officers. Specifically, it eliminates the requirement that in order for plan distributions to be excludible from employee gross income, payment of plan premiums must be made directly to the plan providers.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6436 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6436

To amend the Internal Revenue Code of 1986 to repeal the direct payment 
 requirement on the exclusion from gross income of distributions from 
      governmental plans for health and long-term care insurance.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 3, 2020

Mr. Chabot (for himself and Ms. Kendra S. Horn of Oklahoma) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the direct payment 
 requirement on the exclusion from gross income of distributions from 
      governmental plans for health and long-term care insurance.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Police and Fire Health Care 
Protection Act of 2020''.

SEC. 2. REPEAL OF DIRECT PAYMENT REQUIREMENT ON EXCLUSION FROM GROSS 
              INCOME OF DISTRIBUTIONS FROM GOVERNMENTAL PLANS FOR 
              HEALTH AND LONG-TERM CARE INSURANCE.

    (a) In General.--Section 402(l)(5) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(5) Aggregation rule.--For purposes of this subsection, 
        all eligible retirement plans of an employer shall be treated 
        as a single plan.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions made after the date of the enactment of this Act.
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