,,ii  #aagth ,,congress  #b;d ,session  
,s4 #djbd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #g1     
#bjbb,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 extend the exemption from the  
retirement plan early withdrawal penalty
 for public safety officers to ,state   
and local government corrections        
employees4  #a4 ,short title ,this ,act 
may be cited as the ,state and ,local   
,corrections ,officer ,retirement       
,fairness ,act of #bjbb4  #b4 ,exemption
 from early withdrawal penalty for      
certain ,state and local government     
corrections employees  7a7 ,in general  
,clause 7i7 of section #gb7t77#aj77;,b7 
of the ,internal ,revenue ,code of #aihf
 is amended by striking or emergency    
medical services and inserting emergency
 medical services1 or services as a     
corrections officer or as a forensic    

security employee providing for the     
care1 custody1 and control of forensic  
patients4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
the date of the enactment of this ,act4