,,ii  #aadth ,,congress  #ast ,session  
,s4 #ifi  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #af1         
#bjae,mr4 ,toomey 7for himself and ,mr4 
,bennet7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to provide an exemption from the  
tax on early distributions for certain  
,federal law enforcement officers1      
firefighters1 and air traffic           
controllers who retire before age #ee1  
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,federal ,public ,safety ,retirement    
,fairness ,act of #bjae4  #b4 ,exemption
 from tax on early distributions  7a7   
,in general ,subsection 7t7 of section  
#gb of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new paragraph3  7#aa7     
,distributions to qualified ,federal law
 enforcement officers1 firefighters1 and
 air traffic controllers from the       

,thrift ,savings ,fund  7,a7 ,in general
 ,in the case of a distribution to a    
qualified ,federal law enforcement      
officer1 qualified firefighter1 or      
qualified air traffic controller from   
the ,thrift ,savings ,fund established  
under section #hdcg of title #e1 ,united
 ,states ,code1 paragraph 7#b77;,a77v7  
of this subsection shall be applied by  
substituting age #ej 7or1 if earlier1   
the age at which the employee has       
completed #be years of creditable       
service7 for age #ee4  7,b7 ,qualified  
law enforcement officer ,for purposes of
 this paragraph1 the term qualified law 
enforcement officer means an            
individual-- 7i7 who is employed by the 
,federal ,government as a law           
enforcement officer 7within the meaning 
of section #deba1 #eeda7c71 #hcca7bj71  
or #hdja7ag7 of title #e1 ,united       
,states ,code71 and  7ii7 who has       
completed #bj years of creditable       
service4  7,c7 ,qualified firefighter   
,for purposes of this paragraph1 the    

term qualified firefighter means an     
individual--  7i7 who is employed by the
 ,federal ,government as a firefighter  
7within the meaning of section #hcca7ba7
 of title #e1 ,united ,states ,code71   
and  7ii7 who has completed #bj years of
 creditable service4  7,d7 ,qualified   
air traffic controller ,for purposes of 
this paragraph1 the term qualified air  
traffic controller means an individual--
  7i7 who is employed as an air traffic 
controller 7within the meaning of       
section #baji of title #e1 ,united      
,states ,code71 and  7ii7 who has       
completed #bj years of creditable       
service4  7,e7 ,creditable service ,for 
purposes of this paragraph1 the term    
creditable service means creditable     
service under section #hccb or #hdaa of 
title #e1 ,united ,states ,code4  4  7b7
 ,effective date ,the amendment made by 
this section shall apply to             
distributions made in taxable years     
beginning after ,december #ca1 #bjad4