,,ii  #aagth ,,congress  #b;d ,session  
,s4 #dcab  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #be1      
#bjbb,mr4 ,brown 7for himself1 ,mr4     
,thune1 ,mr4 ,warner1 and ,mr4          
,grassley7 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 repeal the direct payment  
requirement on the exclusion from gross 
income of distributions from            
governmental plans for health and       
long-term care insurance4  #a4 ,short   
title ,this ,act may be cited as the    
,police and ,fire ,health ,care         
,protection ,act of #bjbb4  #b4 ,repeal 
of direct payment requirement on        
exclusion from gross income of          
distributions from governmental plans   
for health and long-term care insurance 
7a7 ,in general ,section                
#djb7l77#e77;,a7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7,a7 ,direct payment  

to insurer permitted  7i7 ,in general   
,paragraph 7#a7 shall apply to a        
distribution without regard to whether  
payment of the premiums is made directly
 to the provider of the accident or     
health plan or qualified long-term care 
insurance contract by deduction from a  
distribution from the eligible          
retirement plan1 or is made to the      
employee4  7ii7 ,reporting ,in the case 
of a payment made to the employee as    
described in clause 7i71 the employee   
shall include with the return of tax for
 the taxable year in which the          
distribution is made an attestation that
 the distribution does not exceed the   
amount paid by the employee for         
qualified health insurance premiums for 
such taxable year4  4  7b7 ,effective   
date ,the amendment made by this section
 shall apply to distributions made after
 the date of the enactment of this ,act4