I 116th CONGRESS 2d Session H. R. 6436 IN THE HOUSE OF REPRESENTATIVES April 3, 2020 Mr. Chabot (for himself and Ms. Kendra S. Horn of Oklahoma ) introduced the following bill; which was referred to the Committee on Ways and Means 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.

1. Short title This Act may be cited as the Police and Fire Health Care Protection Act of 2020 . 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) of the Internal Revenue Code of 1986 is amended to read as follows: (5) Aggregation rule For purposes of this subsection, all eligible retirement plans of an employer shall be treated as a single plan. . (b) Effective date The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.