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.
About This Bill
Committee
Latest Action · April 30, 2003
Referred to the House Committee on Ways and Means.
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.
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