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Senate Bill 4312
117th Congress(2021-2022)
Police and Fire Health Care Protection Act of 2022
Introduced
Introduced
Introduced in Senate on May 25, 2022
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Introduced in Senate 
May 25, 2022
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Introduced in Senate(May 25, 2022)
May 25, 2022
No Linkage Found
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 4312 (Introduced-in-Senate)


117th CONGRESS
2d Session
S. 4312


To amend the Internal Revenue Code of 1986 to repeal the direct payment requirement on the exclusion from gross income of distributions from governmental plans for health and long-term care insurance.

IN THE SENATE OF THE UNITED STATES

May 25, 2022

Mr. Brown (for himself, Mr. Thune, Mr. Warner, and Mr. Grassley) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to repeal the direct payment requirement on the exclusion from gross income of distributions from governmental plans for health and long-term care insurance.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Police and Fire Health Care Protection Act of 2022”.

SEC. 2. Repeal of direct payment requirement on exclusion from gross income of distributions from governmental plans for health and long-term care insurance.

(a) In general.—Section 402(l)(5)(A) of the Internal Revenue Code of 1986 is amended to read as follows:

“(A) DIRECT PAYMENT TO INSURER PERMITTED.—

“(i) IN GENERAL.—Paragraph (1) shall apply to a distribution without regard to whether payment of the premiums is made directly to the provider of the accident or health plan or qualified long-term care insurance contract by deduction from a distribution from the eligible retirement plan, or is made to the employee.

“(ii) REPORTING.—In the case of a payment made to the employee as described in clause (i), the employee shall include with the return of tax for the taxable year in which the distribution is made an attestation that the distribution does not exceed the amount paid by the employee for qualified health insurance premiums for such taxable year.”.

(b) Effective date.—The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.