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S 1657 111th Congress Senate Taxation Emergency medical services and trauma care Fires Government employee pay, benefits, personnel management Health personnel Income tax exclusion Law enforcement officers Tax administration and collection, taxpayers

A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees.

Introduced: September 9, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Sep 9, 2009
Read twice and referred to the Committee on Finance.
Sep 9, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) modify the exemption from the 10% penalty for premature distributions from governmental employee benefit plans to qualified public safety employees to eliminate the restriction that such plans be defined benefit plans; and (2) exempt from tax penalties certain periodic payments made to qualified public safety employees before the enactment of the Pension Protection Act of 2006 (i.e., August 17, 2006).

What's happening now September 9, 2009

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 4239 Related bill To amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals fr…
  • HR 721 Identical bill To amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals fr…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cornyn, John
Texas · Oct 13, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1657: A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees.. 111th Congress. Open America. https://openamerica.io/bill/111-S-1657/
MLA
"S. 1657: A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1657/.
Bluebook (legal)
S. 1657, 111th Cong. (2026), https://openamerica.io/bill/111-S-1657/.
Markdown link
[S. 1657: A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees.](https://openamerica.io/bill/111-S-1657/)
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