,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bbeg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #bh1 #bjad ,mr4 
,toomey introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide an     
exemption f ! tax on e>ly di/ributions =
 c]ta9 ,bureau ( ,prisons correctional  
(fic]s :o retire be=e age #ee1 & = o!r  
purposes4  #a4 ,%ort title  ,?is ,act   
may be cit$ z ! ,correctional ,(fic]    
,fairness ,act ( #bjad4  #b4 ,exemption 
f tax on e>ly di/ributions  7a7 ,9 g5]al
 ,subsection 7t7 ( section #gb ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#aa7 ,di/ributions to qualifi$ ,f$]al  
correctional (fic]s f ! ,?rift ,sav+s   
,fund  7,a7 ,9 g5]al ,9 ! case ( a      
di/ribution to a qualifi$ ,f$]al        
correctional (fic] f ! ,?rift ,sav+s    
,fund e/abli%$ "u section #hdcg ( title 
#e1 ,unit$ ,/ates ,code1 p>agraph       
7#b77;,a77v7 ( ?is subsection %all be   

appli$ by sub/itut+ age #ej 7or1 if     
e>li]1 ! age at :i* ! employee has      
complet$ #be ye>s ( cr$itable s]vice7 = 
age #ee4  7,b7 ,qualifi$ ,f$]al         
correctional (fic] ,= purposes ( ?is    
p>agraph1 ! t]m qualifi$ ,f$]al         
correctional (fic] means an individual--
 7i7 :o is employ$ by ! ,bureau (       
,prisons z a correctional (fic]1 &  7ii7
 :o has complet$ #bj ye>s ( cr$itable   
s]vice4  7,c7 ,cr$itable s]vice ,=      
purposes ( ?is p>agraph1 ! t]m cr$itable
 s]vice means cr$itable s]vice "u       
section #hcca or #hdaa ( title #e1      
,unit$ ,/ates ,code4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to di/ributions made aft] ! date 
( ! enactm5t ( ?is ,act4