EXEMPTION FROM EARLY WITHDRAWAL PENALTY FOR CERTAIN STATE AND LOCAL GOVERNMENT CORRECTIONS EMPLOYEES.

SEC. 330. EXEMPTION FROM EARLY WITHDRAWAL PENALTY FOR CERTAIN STATE AND LOCAL GOVERNMENT CORRECTIONS EMPLOYEES.(a) In General.—Clause (i) of section 72(t)(10)(B) is amended by striking “or emergency medical services” and inserting “emergency medical services, or services as a corrections officer or as a forensic security employee providing for the care, custody, and control of forensic patients”. (b) Effective Date.—The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.