What does Preamble of First Responders Retirement Parity Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow governmental pension plans to include certain firefighters, emergency medical technicians, and paramedics. The bill was introduced in the House of Representatives on March 26, 2025.

What does SHORT TITLE. of First Responders Retirement Parity Act do?

This bill is formally titled the First Responders Retirement Parity Act.

What does GOVERNMENTAL PENSION PLANS MAY INCLUDE CERTAIN FIREFIGHTERS, of First Responders Retirement Parity Act do?

This section amends the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974. The amendments clarify that a governmental plan does not fail to be considered a 'governmental plan' solely because it allows participation by public safety agencies. Specifically, this applies to agencies whose employees are emergency response providers (defined in the Homeland Security Act of 2022) and who primarily perform firefighting or out-of-hospital emergency medical services for a political subdivision of a State under contract. The amendments also include conforming changes to sections 4021(b)(2), 415(b)(2)(H)(ii)(I), and 415(b)(10)(A) of the cited Acts. These changes apply to plan years beginning after the enactment of this Act.

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First Responders Retirement Parity Act

Last updated: 3/26/2025 · Introduced: 3/26/2025

Author: Gregory Murphy (R-NC)

TL;DR (AI)

This bill allows governmental pension plans to include firefighters, emergency medical technicians, and paramedics.
It clarifies that governmental plans remain eligible even if they include public safety agencies providing emergency response services under contract to a state.
The changes apply to plan years beginning after the bill's enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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