,,ii  #aag? ,,congress  #b;d ,session   
,s4 #dcab  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #be1 #bjbb,mr4    
,br[n 7= himself1 ,mr4 ,?une1 ,mr4      
,w>n]1 & ,mr4 ,grassley7 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to repeal ! direct paym5t         
requirem5t on ! exclusion f gross income
 ( di/ributions f gov]nm5tal plans =    
heal? & long-t]m c>e insurance4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,police & ,fire ,heal? ,c>e ,protection 
,act ( #bjbb4  #b4 ,repeal ( direct     
paym5t requirem5t on exclusion f gross  
income ( di/ributions f gov]nm5tal plans
 = heal? & long-t]m c>e insurance  7a7  
,9 g5]al ,section #djb7l77#e77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7,a7 ,direct paym5t  
to insur] p]mitt$  7i7 ,9 g5]al         
,p>agraph 7#a7 %all apply to a          
di/ribution )\t reg>d to :e!r paym5t ( !
 premiums is made directly to ! provid] 

( ! accid5t or heal? plan or qualifi$   
long-t]m c>e insurance contract by      
d$uction f a di/ribution f ! eligible   
retirem5t plan1 or is made to !         
employee4  7ii7 ,report+ ,9 ! case ( a  
paym5t made to ! employee z describ$ 9  
clause 7i71 ! employee %all include ) ! 
return ( tax = ! taxable ye> 9 :i* !    
di/ribution is made an atte/ation t !   
di/ribution does n exce$ ! am\nt paid by
 ! employee = qualifi$ heal? insurance  
premiums = su* taxable ye>4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to di/ributions made 
aft] ! date ( ! enactm5t ( ?is ,act4