To amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions.

Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4567 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4567

To amend the Internal Revenue Code of 1986 to broaden the special rules 
 for certain governmental plans under section 105(j) to include plans 
                 established by political subdivisions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 6, 2014

Mr. Reichert (for himself and Mr. Blumenauer) 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 broaden the special rules 
 for certain governmental plans under section 105(j) to include plans 
                 established by political subdivisions.

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

SECTION 1. EXPANSION OF APPLICATION OF SPECIAL RULES FOR CERTAIN 
              GOVERNMENTAL PLANS TO INCLUDE PLANS ESTABLISHED BY 
              POLITICAL SUBDIVISIONS.

    (a) In General.--Section 105(j)(2) of the Internal Revenue Code of 
1986 is amended--
            (1) by inserting ``or established by or on behalf of a 
        State or political subdivision thereof'' after ``public 
        retirement system'', and
            (2) by inserting ``or 501(c)(9)'' after ``section 115'' in 
        subparagraph (B) thereof.
    (b) Effective Date.--The amendments made by this section shall 
apply to payments after the date of the enactment of this Act.
                                 <all>