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HR 4796 107th Congress House Taxation Civil Service pensions Crime and Law Enforcement Emergency Management Emergency medical personnel Fire fighters Government Operations and Politics Health Income tax Labor and Employment Local employees Paramedical personnel Personal income tax Police State employees Tax exclusion Tax penalties

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.

Introduced: May 22, 2002 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2002
Introduced in House
May 22, 2002
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service
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."
What's happening now May 22, 2002

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3072 Identical bill A bill to amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distribut…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Independent 1
D
McGovern, James P.
Massachusetts · Jun 5, 2002
 D
Doggett, Lloyd
Texas · May 22, 2002
 I
Sanders, Bernard
Vermont · May 22, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4796: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4796/
MLA
"H.R. 4796: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4796/.
Bluebook (legal)
H.R. 4796, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4796/.
Markdown link
[H.R. 4796: 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.](https://openamerica.io/bill/107-HR-4796/)
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