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S. 4314 117th Congress Senate

Protecting Public Safety Employees' Timely Retirement Act of 2022

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the eligible age for the exemption from the retirement plan early withdrawal penalty for public safety officers.

Introduced: May 26, 2022 See on congress.gov
Taxation Customs enforcementEmergency medical services and trauma careEmployee benefits and pensionsFires
More subjectsShow fewer subjects
First responders and emergency personnelHealth personnelIncome tax deferralIncome tax exclusionLaw enforcement officers
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 26, 2022
Read twice and referred to the Committee on Finance.
May 26, 2022
Introduced in Senate
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 Latest action May 26, 2022

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Protecting Public Safety Employees' Timely Retirement Act of 2022

This bill modifies the eligible age (age 50) for the exemption from the retirement plan early withdrawal penalty for public safety officers. The bill establishes the age eligibility at age 50 or 25 years of service under the plan, whichever is earlier.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4314: Protecting Public Safety Employees' Timely Retirement Act of 2022. 117th Congress. Open America. https://openamerica.io/bill/117-S-4314/
MLA
"S. 4314: Protecting Public Safety Employees' Timely Retirement Act of 2022." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4314/.
Bluebook (legal)
S. 4314, 117th Cong. (2026), https://openamerica.io/bill/117-S-4314/.
Markdown link
[S. 4314: Protecting Public Safety Employees' Timely Retirement Act of 2022](https://openamerica.io/bill/117-S-4314/)
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