political subdivision of a State under a contract between such public safety agency and the political subdivision of a State. . (c) Conforming amendments (1) Section 4021(b)(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1321(b)(2) ) is amended by inserting (or public safety agency employees described in the second sentence of section 3(32)) after established and maintained for its employees . (2) Section 415(b)(2)(H)(ii)(I) of the Internal Revenue Code of 1986 is amended by inserting described in the second sentence of section 414(d) or after As a full-time employee . (3) Section 415(b)(10)(A) of such Code is amended by inserting (or public safety agency employees described in the second sentence of section 414(d)) after maintained for its employees . (d) Effective date The amendment made by this section shall apply to plan years beginning after the date of the enactment of this Act.