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116TH CONGRESS
1ST SESSION H. R. 4897
To amend the Internal Revenue Code of 1986 to increase the amount excluded
from gross income by reason of distributions from governmental retire-
ment plans for health and long-term care insurance for public safety
officers.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 29, 2019
Mr. LIPINSKI introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the amount excluded from gross income by reason of
distributions from governmental retirement plans for
health and long-term care insurance for public safety
officers.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Public Safety Retirees
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Healthcare Protection Act’’.
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•HR 4897 IH
SEC. 2. INCREASE IN AMOUNT EXCLUDED FROM GROSS IN-
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COME BY REASON OF DISTRIBUTIONS FROM
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GOVERNMENTAL RETIREMENT PLANS FOR
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HEALTH AND LONG-TERM CARE INSURANCE
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FOR PUBLIC SAFETY OFFICERS.
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(a) IN GENERAL.—Paragraph (2) of section 402(l)
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of the Internal Revenue Code of 1986 is amended by strik-
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ing ‘‘$3,000’’ and inserting ‘‘$6,000’’.
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(b) EFFECTIVE DATE.—The amendment made by
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paragraph (1) shall apply to distributions in taxable years
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beginning after December 31, 2019.
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