Sec. 312. Distributions to firefighters
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Subparagraph
(A)of section 72(t)(10) of the Internal Revenue Code of 1986 is amended by striking 414(d)) and inserting 414(d)) or a distribution from a plan described in clause (iii), (iv), or
(vi)of section 402(c)(8)(B) to an employee who provides firefighting services . The heading of paragraph
(10)of section 72(t) of such Code is amended— by striking , and qualified by striking . in governmental plans The amendments made by this section shall apply to distributions made after December 31, 2020.