Public Safety Retirees Healthcare Protection Act of 2025
Shown here: Introduced in House (2025-05-13)
To amend the Internal Revenue Code of 1986 to increase the amount excluded from gross income by reason of distributions from governmental retirement plans for health and long-term care insurance for public safety officers.
1. Short title
This Act may be cited as the “Public Safety Retirees Healthcare Protection Act of 2025”.
2. Increase in amount excluded from gross income by reason of distributions from governmental retirement plans for health and long-term care insurance for public safety officers
(a) In general
Section 402(l)(2) of the Internal Revenue Code of 1986 is amended by striking “$3,000” and inserting “$6,000”.
(b) Effective date
The amendment made by paragraph (1) shall apply to distributions in taxable years beginning after December 31, 2025.