,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hech  ,,in ,,the ,,house ,,of  
,,representatives  ,october #f1         
#bjbj,mr4 ,holding 7for himself1 ,mr4   
,mc,henry1 ,mr4 ,butterfield1 ,mr4      
,murphy of ,north ,carolina1 ,ms4 ,foxx 
of ,north ,carolina1 ,mr4 ,price of     
,north ,carolina1 ,mr4 ,walker1 ,mr4    
,rouzer1 ,mr4 ,bishop of ,north         
,carolina1 ,mr4 ,hudson1 and ,mr4 ,budd7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to allow certain
 governmental pension plans to include  
firefighters1 emergency medical         
technicians1 and paramedics1 and for    
other purposes4  #a4 ,governmental      
pension plans may include certain       
firefighters1 emergency medical         
technicians1 and paramedics  7a7 ,in    
general ,subsection 7d7 of section #dad 
of the ,internal ,revenue ,code of #aihf
 7relating to governmental plans7 is    
amended to read as follows3  7d7        
,governmental plan  7#a7 ,in general    

,for purposes of this part1 the term    
governmental plan means-- 7,a7 a plan   
established and maintained for its      
employees by the ,government of the     
,united ,states1 by the government of   
any ,state or political subdivision     
thereof1 or by any agency or            
instrumentality of any of the foregoing1
  7,b7 any plan to which the ,railroad  
,retirement ,act of #aice or #aicg      
applies and which is financed by        
contributions required under that ,act1 
7,c7 any plan of an international       
organization which is exempt from       
taxation by reason of the ,international
 ,organizations ,immunities ,act 7#ei   
,stat4 #ffi71 or  7,d7 a plan which is  
established and maintained by an ,indian
 tribal government 7as defined in       
section #ggja7;a77#dj771 a subdivision  
of an ,indian tribal government         
7determined in accordance with section  
#ghga7;d771 or an agency or             
instrumentality of either1 and all of   
the participants of which are employees 

of such entity substantially all of     
whose services as such an employee are  
in the performance of essential         
governmental functions but not in the   
performance of commercial activities    
7whether or not an essential government 
function74  7#b7 ,special rule for      
emergency response providers ,for       
purposes of paragraph 7#a71 a public    
safety agency 7described in section     
#eja7;c7 and exempt from taxation under 
section #eja7;a77 that employs emergency
 response providers 7defined in section 
#b of the ,homeland ,security ,act of   
#bjjb 7#f ,u4,s4,c4 #aja771             
substantially all of whose services as  
emergency response providers are in the 
performance of firefighting services or 
out-of-hospital emergency medical       
services for a political subdivision of 
a ,state under a contract between such  
public safety agency and the political  
subdivision of a ,state1 may opt to join
 the governmental plan of such ,state or
 political subdivision4  4  7b7         

,effective date ,the amendment made by  
this section shall apply to plan years  
beginning after the date of the         
enactment of this ,act4