Sec. 432. Distributions to firefighters
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/bill/119/hr/7314/ih/section-432A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 inserting in governmental plans . and private sector firefighters The amendments made by this section shall apply to distributions made after December 31, 2024.