DISTRIBUTIONS TO FIREFIGHTERS.

SEC. 308. DISTRIBUTIONS TO FIREFIGHTERS.(a) In General.—Subparagraph (A) of section 72(t)(10) is amended by striking “414(d))” and inserting “414(d)) or a distribution from a plan described in clause (iii), (iv), or (vi) of section 402(c)(8)(B) to an employee who provides firefighting services”. (b) Conforming Amendment.—The heading of paragraph (10) of section 72(t) is amended by striking “in governmental plans” and inserting “and private sector firefighters”. (c) Effective Date.—The amendments made by this section shall apply to distributions made after the date of the enactment of this Act.