,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #bchb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bf1 #bjbe,mr4
 ,murphy 7for himself1 ,ms4 ,foxx1 ,mr4 
,hudson1 ,mr4 ,rouzer1 ,mr4 ,edwards1   
,mr4 ,harrigan1 ,mr4 ,mc,dowell1 and    
,mr4 ,moore of ,north ,carolina7        
introduced the following bill2 which was
 referred to the ,committee on          
,education and ,workforce1 and in       
addition to the ,committee on ,ways and 
,means1 for a period to be subsequently 
determined by the ,speaker1 in each case
 for consideration of such provisions as
 fall within the jurisdiction of the    
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to provide that governmental      
pension plans may include certain       
firefighters1 emergency medical         
technicians1 and paramedics1 and for    
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,first         
,responders ,retirement ,parity ,act4   
#b4 ,governmental pension plans may     

include certain firefighters1 emergency 
medical technicians1 and paramedics  7a7
 ,internal ,revenue ,code of #aihf      
,section #dad7;d7 of the ,internal      
,revenue ,code of #aihf is amended by   
inserting after the first sentence the  
following new sentence3 ,a plan shall   
not fail to be a governmental plan under
 the preceding sentence solely because  
such plan allows participation by a     
public safety agency 7described in      
section #eja7;c7 and exempt from        
taxation under section #eja7;a77 solely 
with respect to the employees of such   
agency who are emergency response       
providers 7defined in section #b of the 
,homeland ,security ,act of #bjbb 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 ,state44  7b7 ,employee ,retirement   
,income ,security ,act of #aigd ,section
 #c7cb7 of the ,employee ,retirement    
,income ,security ,act of #aigd 7#bi    
,u4,s4,c4 #ajjb7cb77 is amended by      
inserting after the first sentence the  
following new sentence3 ,a plan shall   
not fail to be a governmental plan under
 the preceding sentence solely because  
such plan allows participation by a     
public safety agency 7described in      
section #eja7;c7 of the ,internal       
,revenue ,code of #aihf and exempt from 
taxation under section #eja7;a7 of such 
,code7 solely with respect to the       
employees of such agency who are        
emergency response providers 7defined in
 section #b of the ,homeland ,security  
,act of #bjbb 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 ,state44  7c7          
,conforming amendments  7#a7 ,section   
#djba7;b77#b7 of the ,employee          
,retirement ,income ,security ,act of   
#aigd 7#bi ,u4,s4,c4 #acba7;b77#b77 is  
amended by inserting 7or public safety  
agency employees described in the second
 sentence of section #c7cb77 after      
established and maintained for its      
employees4  7#b7 ,section               
#dae7;b77#b77;,h77ii77,i7 of the        
,internal ,revenue ,code of #aihf is    
amended by inserting described in the   
second sentence of section #dad7;d7 or  
after ,as a full-time employee4  7#c7   
,section #dae7;b77#aj77;,a7 of such     
,code is amended by inserting 7or public
 safety agency employees described in   
the second sentence of section #dad7;d77
 after maintained for its employees4    
7d7 ,effective date ,the amendment made 
by this section shall apply to plan     
years beginning after the date of the   
enactment of this ,act4