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- S.748
S.748: A bill to amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about emergency management
- Introduced March 31, 2003
- Latest Major Action March 31, 2003
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
3 (1 Democrat, 3 Republicans)
Bill Summary
Amends the Internal Revenue Code to make the 10 percent additional tax on early distributions of pension plans inapplicable in the case of a "qualified public safety employee" receiving a specified type of benefit (DROP benefit) from a governmental pension plan. Defines "qualified public safety employee."
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
|
Read twice and referred to the Committee on Finance.
|
|
| March 31, 2003 |
Introduced in the Senate by Richard J. Santorum (R-Pa.) |