#aadth ,,congress  #ast ,session  ,h4   
,r4 #badf  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
allow ,federal law enforcement officers1
 firefighters1 and air traffic          
controllers to make penalty-free        
withdrawals from governmental plans     
after age #ej1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,defending ,public ,safety      
,employees' ,retirement ,act4  #b4      
,early retirement distributions to      
,federal law enforcement officers1      
firefighters1 and air traffic           
controllers in governmental plans  7a7  
,in general ,section #gb7t77#aj77;,b7 of
 the ,internal ,revenue ,code of #aihf  
is amended--  7#a7 by striking the      
period at the end and inserting 1 or2   
7#b7 by striking means any employee and 
inserting the following3  means-- 7i7   
any employee  2 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   
any ,federal firefighter described in   
section #hcca7ba7 or #hdja7ad7 of such  
title1 or any air traffic controller    
described in #hcca7cj7 or #hdja7ce7 of  
such title4  4  7b7 ,application to     
defined contribution plans ,section     
#gb7t77#aj77;,a7 of such ,code is       
amended by striking which is a defined  
benefit plan4  7c7 ,distributions not   
treated as modification of substantially
 equal payments ,section                
#gb7t77#d77;,a77ii7 of such ,code is    
amended by inserting or a distribution  
to which paragraph 7#aj7 applies after  
other than by reason of death or        
disability4  7d7 ,effective date ,the   
amendments made by this section shall   
apply to distributions after ,december  
#ca1 #bjad4  #c4 ,budgetary effects ,the
 budgetary effects of this ,act shall   
not be entered on either ,,paygo        

scorecard maintained pursuant to section
 #d7;d7 of the ,statutory               
,pay-,as-,you-,go ,act of #bjaj4        
,passed the ,house of ,representatives  
,may #ab1 #bjae4;,clerk4