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HR 4634 113th Congress House Taxation Fires First responders and emergency personnel Government employee pay, benefits, personnel management Income tax exclusion Law enforcement officers Tax administration and collection, taxpayers

To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from governmental plans after age 50.

Introduced: November 13, 2014 See on congress.gov
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 9, 2014
Referred to the House Committee on Ways and Means.
May 9, 2014
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow federal law enforcement officers, customs and border protection officers, and firefighters to make penalty-free withdrawals from their tax-exempt employee benefit and pension plans after they reach age 50.

What's happening now May 9, 2014

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4634: To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from governmental plans after age 50.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4634/
MLA
"H.R. 4634: To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from governmental plans after age 50.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4634/.
Bluebook (legal)
H.R. 4634, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4634/.
Markdown link
[H.R. 4634: To amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from governmental plans after age 50.](https://openamerica.io/bill/113-HR-4634/)
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