119-hr2382

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2382 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 2382

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

Mr. Murphy (for himself, Ms. Foxx, Mr. Hudson, Mr. Rouzer, Mr. Edwards, 
Mr. Harrigan, Mr. McDowell, and Mr. Moore of North Carolina) introduced 
 the following bill; which was referred to the Committee on Education 
and Workforce, and in addition to the Committee on Ways and Means, for 
a period to be subsequently determined by the Speaker, 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 1986 to provide that governmental 
 pension plans may include certain firefighters, emergency medical 
 technicians, and paramedics, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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 1986.--

Section 414
            (d) of the Internal 
Revenue Code of 1986 is amended by inserting after the first sentence 
the following new sentence: ``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 (described in 

section 501
            (c) and exempt from taxation under 

section 501

    (a) ) solely 
with respect to the employees of such agency who are emergency response 
providers (defined in 

section 2 of the Homeland Security Act of 2022 (6 
U.S.C. 101)), 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 State.''.

    (b) Employee Retirement Income Security Act of 1974.--

Section 3

    (32) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 
1002

    (32) ) is amended by inserting after the first sentence the 
following new sentence: ``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 (described in 

section 501
            (c) of 
the Internal Revenue Code of 1986 and exempt from taxation under 

section 501

    (a) of such Code) solely with respect to the employees of 
such agency who are emergency response providers (defined in 

section 2 
of the Homeland Security Act of 2022 (6 U.S.C. 101)), 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 State.''.
            (c) Conforming Amendments.--

    (1) Section 4021

    (b)

    (2) of the Employee Retirement Income 
 Security Act of 1974 (29 U.S.C. 1321

    (b)

    (2) ) is amended by 
 inserting ``(or public safety agency employees described in the 
 second sentence of 

section 3

    (32) )'' after ``established and 
 maintained for its employees''.

    (2) Section 415

    (b)

    (2)
        (H)
            (ii) 
            (I) of the Internal Revenue 
 Code of 1986 is amended by inserting ``described in the second 
 sentence of 

section 414
            (d) or'' after ``As a full-time 
 employee''.

    (3) Section 415

    (b)

    (10)
        (A) of such Code is amended by 
 inserting ``(or public safety agency employees described in the 
 second sentence of 

section 414
            (d) )'' after ``maintained for its 
 employees''.
            (d) Effective Date.--The amendment made by this section shall apply 
to plan years beginning after the date of the enactment of this Act.
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