H.R. 2382
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to provide that governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES · March 26, 2025 · Sponsor: Mr. Murphy
Table of contents
SEC. 1. Short title
- This Act may be cited as the First Responders Retirement Parity Act.
SEC. 2. Governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics
- (a) Internal Revenue Code of
- of the Internal Revenue Code of 1986 is amended by inserting after the first sentence the following new sentence: . Section 414(d)
- Internal Revenue Code of
- (b) Employee Retirement Income Security Act of
- Section 3(32) of the Employee Retirement Income Security Act of 1974 () is amended by inserting after the first sentence the following new sentence: . 29 U.S.C. 1002(32)
- Employee Retirement Income Security Act of
- (c) Conforming amendments
- Section 4021(b)(2) of the Employee Retirement Income Security Act of 1974 () is amended by inserting after . 29 U.S.C. 1321(b)(2)
- of the Internal Revenue Code of 1986 is amended by inserting after . Section 415(b)(2)(H)(ii)(I)
- Section 415(b)(10)(A) of such Code is amended by inserting after .
- (d) Effective date
- The amendment made by this section shall apply to plan years beginning after the date of the enactment of this Act.