,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #badf  ,,in ,,the ,,house ,,of  
,,representatives  ,april #cj1 #bjae    
,mr4 ,reichert 7for himself1 ,mr4       
,pascrell1 ,mr4 ,fitzpatrick1 and ,mr4  
,reed7 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         
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 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   
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