HR 954
98th Congress
House
A bill to amend the Internal Revenue Code of 1954 to lower the limitation on defined benefit plans established for policemen and firemen.
Labor and Employment
Crime and Law EnforcementEmployee benefit plansFire fightersFires and Fire Fighters
More subjectsShow fewer subjects
Income taxLaw enforcement officersRetirement incomeTax deferralTax-deferred compensation plans
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 1983
Referred to House Committee on Ways and Means.
Jan 26, 1983
Introduced in House
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Latest action
Referred to House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to provide that early retirement benefits of a defined benefit plan established for policemen and firemen shall be limited by actuarial adjustments made by reference to age 55 (instead of age 62).
Related & companion bills
2
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 954: A bill to amend the Internal Revenue Code of 1954 to lower the limitation on defined benefit plans established for policemen and firemen.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-954/
"H.R. 954: A bill to amend the Internal Revenue Code of 1954 to lower the limitation on defined benefit plans established for policemen and firemen.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-954/.
H.R. 954, 98th Cong. (2026), https://openamerica.io/bill/98-HR-954/.
[H.R. 954: A bill to amend the Internal Revenue Code of 1954 to lower the limitation on defined benefit plans established for policemen and firemen.](https://openamerica.io/bill/98-HR-954/)