Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2382 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2382
5	5	To amend the Internal Revenue Code of 1986 to provide that governmental
6	6	pension plans may include certain firefighters, emergency medical techni-
7	7	cians, and paramedics, and for other purposes.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	MARCH26, 2025
10	10	Mr. M
11	11	URPHY(for himself, Ms. FOXX, Mr. HUDSON, Mr. ROUZER, Mr.
12	12	E
13	13	DWARDS, Mr. HARRIGAN, Mr. MCDOWELL, and Mr. MOOREof North
14	14	Carolina) introduced the following bill; which was referred to the Com-
15	15	mittee on Education and Workforce, and in addition to the Committee
16	16	on Ways and Means, for a period to be subsequently determined by the
17	17	Speaker, in each case for consideration of such provisions as fall within
18	18	the jurisdiction of the committee concerned
19	19	A BILL
20	20	To amend the Internal Revenue Code of 1986 to provide
21	21	that governmental pension plans may include certain fire-
22	22	fighters, emergency medical technicians, and paramedics,
23	23	and for other purposes.
24	24	Be it enacted by the Senate and House of Representa-1
25	25	tives of the United States of America in Congress assembled, 2
26	26	SECTION 1. SHORT TITLE. 3
27	27	This Act may be cited as the ‘‘First Responders Re-4
28	28	tirement Parity Act’’. 5
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31	31	•HR 2382 IH
32	32	SEC. 2. GOVERNMENTAL PENSION PLANS MAY INCLUDE 1
33	33	CERTAIN FIREFIGHTERS, EMERGENCY MED-2
34	34	ICAL TECHNICIANS, AND PARAMEDICS. 3
35	35	(a) I
36	36	NTERNALREVENUECODE OF1986.—Section 4
37	37	414(d) of the Internal Revenue Code of 1986 is amended 5
38	38	by inserting after the first sentence the following new sen-6
39	39	tence: ‘‘A plan shall not fail to be a ‘governmental plan’ 7
40	40	under the preceding sentence solely because such plan al-8
41	41	lows participation by a public safety agency (described in 9
42	42	section 501(c) and exempt from taxation under section 10
43	43	501(a)) solely with respect to the employees of such agen-11
44	44	cy who are emergency response providers (defined in sec-12
45	45	tion 2 of the Homeland Security Act of 2022 (6 U.S.C. 13
46	46	101)), substantially all of whose services as emergency re-14
47	47	sponse providers are in the performance of firefighting 15
48	48	services or out-of-hospital emergency medical services for 16
49	49	a political subdivision of a State under a contract between 17
50	50	such public safety agency and the political subdivision of 18
51	51	a State.’’. 19
52	52	(b) E
53	53	MPLOYEERETIREMENTINCOMESECURITYACT 20
54	54	OF1974.—Section 3(32) of the Employee Retirement In-21
55	55	come Security Act of 1974 (29 U.S.C. 1002(32)) is 22
56	56	amended by inserting after the first sentence the following 23
57	57	new sentence: ‘‘A plan shall not fail to be a ‘governmental 24
58	58	plan’ under the preceding sentence solely because such 25
59	59	plan allows participation by a public safety agency (de-26
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62	62	•HR 2382 IH
63	63	scribed in section 501(c) of the Internal Revenue Code of 1
64	64	1986 and exempt from taxation under section 501(a) of 2
65	65	such Code) solely with respect to the employees of such 3
66	66	agency who are emergency response providers (defined in 4
67	67	section 2 of the Homeland Security Act of 2022 (6 U.S.C. 5
68	68	101)), substantially all of whose services as emergency re-6
69	69	sponse providers are in the performance of firefighting 7
70	70	services or out-of-hospital emergency medical services for 8
71	71	a political subdivision of a State under a contract between 9
72	72	such public safety agency and the political subdivision of 10
73	73	a State.’’. 11
74	74	(c) C
75	75	ONFORMINGAMENDMENTS.— 12
76	76	(1) Section 4021(b)(2) of the Employee Retire-13
77	77	ment Income Security Act of 1974 (29 U.S.C. 14
78	78	1321(b)(2)) is amended by inserting ‘‘(or public 15
79	79	safety agency employees described in the second sen-16
80	80	tence of section 3(32))’’ after ‘‘established and 17
81	81	maintained for its employees’’. 18
82	82	(2) Section 415(b)(2)(H)(ii)(I) of the Internal 19
83	83	Revenue Code of 1986 is amended by inserting ‘‘de-20
84	84	scribed in the second sentence of section 414(d) or’’ 21
85	85	after ‘‘As a full-time employee’’. 22
86	86	(3) Section 415(b)(10)(A) of such Code is 23
87	87	amended by inserting ‘‘(or public safety agency em-24
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90	90	•HR 2382 IH
91	91	ployees described in the second sentence of section 1
92	92	414(d))’’ after ‘‘maintained for its employees’’. 2
93	93	(d) E
94	94	FFECTIVEDATE.—The amendment made by 3
95	95	this section shall apply to plan years beginning after the 4
96	96	date of the enactment of this Act. 5
97	97	Æ
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