Summary

Expands who can be covered by state and local governmental pension plans by allowing certain firefighters, EMTs, and paramedics to participate without jeopardizing a plan’s legal status. It updates parts of the federal tax code and ERISA to make this possible, makes related technical fixes to pension rules, and applies to plan years that start after the law is enacted.

Key Points

• Allows governmental pension plans to include certain firefighters, EMTs, and paramedics.
• Amends the tax code and ERISA to preserve plan compliance when adding these workers.
• Includes conforming amendments to keep pension rules consistent.
• Effective for plan years beginning after enactment (prospective application).
• Provides flexibility; does not mandate plan changes or new benefits.
• No new federal spending or program authorization is included.
• Plan sponsors may need to update plan documents and eligibility terms.
• Intended to improve retirement coverage options for first responders.

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