,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dfcd  ,,in ,,the ,,house ,,of  
,,representatives  ,may #i1 #bjad ,mr4  
,reichert 7for himself and ,mr4         
,pascrell7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow ,federal law   
enforcement officers and firefighters to
 make penalty-free withdrawals from     
governmental plans after age #ej4  #a4  
,early retirement distributions to      
,federal law enforcement officers and   
firefighters in governmental plans  7a7 
,in general ,subparagraph 7,b7 of       
section #gb7t77#aj7 of the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by striking the period at the end  
and inserting 1 or1  7#b7 by striking   
means any employee and inserting the    
following3  means--  7i7 any employee  1
 and  7#c7 by adding at the end the     
following new clause3  7ii7 any ,federal
 law enforcement officer described in   

section #hcca7bj7 or #hdja7ag7 of title 
#e1 ,united ,states ,code1 any ,federal 
customs and border protection officer   
described in section #hcca7ca7 or       
#hdja7cf7 of such title1 or any ,federal
 firefighter described in section       
#hcca7ba7 or #hdja7ad7 of such title4  4
  7b7 ,application to defined           
contribution plans ,subparagraph 7,a7 of
 section #gb7t77#aj7 of such ,code is   
amended by striking which is a defined  
benefit plan4  7c7 ,effective date ,the 
amendments made by this section shall   
apply to distributions after the date of
 the enactment of this ,act4