To amend the Internal Revenue Code of 1986 to provide that certain individuals under contract to perform fire fighting services for a local government shall be treated as employees of such government for pension plan purposes.

Fact Sheet API

Bill Number

HR 1884

Introduced

Apr 30, 2003

Latest Action

Referred to the House Committee on Ways and Means.

Sponsor

Cosponsors

Topics

Civil service retirement Emergency Management Fire fighters Government contractors Government Operations and Politics Income tax Labor and Employment State laws Tax-deferred compensation plans Taxation

Full Text

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Votes

Summary

Amends the Internal Revenue Code to treat certain full-time firefighters under contract with a local political subdivision who elect to participate in a qualifying governmental pension plan as employees (rather than self-employed individuals) of such subdivision for pension plan purposes.

Actions

Apr 30, 2003

Referred to the House Committee on Ways and Means.
Apr 30, 2003

Introduced in House

Amendments

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