Public Safety Retirees Healthcare Protection Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3327 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 3327

   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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 13, 2025

Mr. Bacon (for himself and Mr. Cuellar) 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Public Safety Retirees Healthcare 
Protection Act of 2025''.

SEC. 2. INCREASE IN AMOUNT EXCLUDED FROM GROSS INCOME BY REASON OF 
              DISTRIBUTIONS FROM GOVERNMENTAL RETIREMENT PLANS FOR 
              HEALTH AND LONG-TERM CARE INSURANCE FOR PUBLIC SAFETY 
              OFFICERS.

    (a) In General.--Section 402(l)(2) of the Internal Revenue Code of 
1986 is amended by striking ``$3,000'' and inserting ``$6,000''.
    (b) Effective Date.--The amendment made by paragraph (1) shall 
apply to distributions in taxable years beginning after December 31, 
2025.
                                 <all>