Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
116TH CONGRESS
2D SESSION
H. R. 6436
To amend the Internal Revenue Code of 1986 to repeal the direct payment
requirement on the exclusion from gross income of distributions from
governmental plans for health and long-term care insurance.
IN THE HOUSE OF REPRESENTATIVES
APRIL 3, 2020
Mr. CHABOT (for himself and Ms. KENDRA S. HORN of Oklahoma) 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 repeal
the direct payment requirement on the exclusion from
gross income of distributions from governmental plans
for health and long-term care insurance.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Police and Fire Health
4
Care Protection Act of 2020’’.
5
VerDate Sep 11 2014
22:20 Apr 13, 2020
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6436.IH
H6436
kjohnson on DSK79L0C42PROD with BILLS
2
•HR 6436 IH
SEC. 2. REPEAL OF DIRECT PAYMENT REQUIREMENT ON
1
EXCLUSION FROM GROSS INCOME OF DIS-
2
TRIBUTIONS FROM GOVERNMENTAL PLANS
3
FOR HEALTH AND LONG-TERM CARE INSUR-
4
ANCE.
5
(a) IN GENERAL.—Section 402(l)(5) of the Internal
6
Revenue Code of 1986 is amended to read as follows:
7
‘‘(5) AGGREGATION
RULE.—For purposes of
8
this subsection, all eligible retirement plans of an
9
employer shall be treated as a single plan.’’.
10
(b) EFFECTIVE DATE.—The amendment made by
11
this section shall apply to distributions made after the
12
date of the enactment of this Act.
13
Æ
VerDate Sep 11 2014
22:20 Apr 13, 2020
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H6436.IH
H6436
kjohnson on DSK79L0C42PROD with BILLS