,,ii  #aad? ,,congress  #a/ ,session    
,s4 #ifi  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #af1 #bjae,mr4  
,toomey 7= himself & ,mr4 ,b5net7       
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 ,f$]al law en=cem5t (fic]s1      
firefight]s1 & air traffic controll]s :o
 retire be=e age #ee1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,f$]al ,public ,safety ,retirem5t     
,fairness ,act ( #bjae4  #b4 ,exemption 
f tax on e>ly di/ributions  7a7 ,9 g5]al
 ,subsection 7t7 ( section #gb ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#aa7 ,di/ributions to qualifi$ ,f$]al  
law en=cem5t (fic]s1 firefight]s1 & air 
traffic controll]s f ! ,?rift ,sav+s    
,fund  7,a7 ,9 g5]al ,9 ! case ( a      
di/ribution to a qualifi$ ,f$]al law    
en=cem5t (fic]1 qualifi$ firefight]1 or 

qualifi$ air traffic controll] 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$itable s]vice7 = 
age #ee4  7,b7 ,qualifi$ law en=cem5t   
(fic] ,= purposes ( ?is p>agraph1 ! t]m 
qualifi$ law en=cem5t (fic] means an    
individual-- 7i7 :o is employ$ by !     
,f$]al ,gov]nm5t z a law en=cem5t (fic] 
7)9 ! mean+ ( section #deba1 #eeda7c71  
#hcca7bj71 or #hdja7ag7 ( title #e1     
,unit$ ,/ates ,code71 &  7ii7 :o has    
complet$ #bj ye>s ( cr$itable s]vice4   
7,c7 ,qualifi$ firefight] ,= purposes ( 
?is p>agraph1 ! t]m qualifi$ firefight] 
means an individual--  7i7 :o is employ$
 by ! ,f$]al ,gov]nm5t z a firefight]   
7)9 ! mean+ ( section #hcca7ba7 ( title 
#e1 ,unit$ ,/ates ,code71 &  7ii7 :o has
 complet$ #bj ye>s ( cr$itable s]vice4  
7,d7 ,qualifi$ air traffic controll] ,= 
purposes ( ?is p>agraph1 ! t]m qualifi$ 

air traffic controll] means an          
individual--  7i7 :o is employ$ z an air
 traffic controll] 7)9 ! mean+ ( section
 #baji ( title #e1 ,unit$ ,/ates ,code71
 &  7ii7 :o has complet$ #bj ye>s (     
cr$itable s]vice4  7,e7 ,cr$itable      
s]vice ,= purposes ( ?is p>agraph1 ! t]m
 cr$itable s]vice means cr$itable s]vice
 "u section #hccb or #hdaa ( title #e1  
,unit$ ,/ates ,code4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to di/ributions made 9 taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjad4