pension plans may include certain firefighters, emergency medical technicians, and paramedics (a) Internal Revenue Code of 1986 Section 414(d) of the Internal Revenue Code of 1986 (relating to governmental plans) is amended by adding at the end the following: The term governmental plan also includes a plan which is established by a State or political subdivision thereof and maintained by a public safety agency (described in section 501(c) and exempt from taxation under section 501(a)), and all of the participants of which are employees of such agency who are emergency response providers (defined in section 2 of the Homeland Security Act of 2002 ( 6 U.S.C. 101 )), substantially all of whose services as emergency response providers are in the performance of firefighting services or out-of-hospital emergency medical services for a political subdivision of a State under a contract between such public safety agency and the political subdivision of a State. . (b) Employee Retirement Income Security Act of 1974 (1) In general Section 3(32) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(32) ) is amended by adding at the end the following: . The term governmental plan also includes a plan which is established by a State or political subdivision thereof and maintained by a public safety agency (described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code), and all of the participants of which are employees of such agency who are emergency response providers (defined in section 2 of the Homeland Security Act of 2002 ( 6 U.S.C. 101 )), substantially all of whose services as emergency response providers are in the performance of firefighting services or out-of-hospital emergency medical services for a political subdivision of a State under a contract between such public safety agency and the political subdivision of a State. . (2) PBGC exception Section 4021(b)(2) of such Act ( 29 U.S.C. 1321(b)(2) ) is amended by striking described in