TREATMENT OF EARLY RETIREMENT DISTRIBUTIONS FOR NUCLEAR MATERIALS COURIERS, UNITED STATES CAPITOL POLICE, SUPREME COURT POLICE, AND DIPLOMATIC SECURITY SPECIAL AGENTS.

SEC. 308. TREATMENT OF EARLY RETIREMENT DISTRIBUTIONS FOR NUCLEAR MATERIALS COURIERS, UNITED STATES CAPITOL POLICE, SUPREME COURT POLICE, AND DIPLOMATIC SECURITY SPECIAL AGENTS. (a) [26 U.S.C. 72] In General.—Section 72(t)(10)(B)(ii), as added by Public Law 114-26, is amended by striking “or any” and inserting “any” and by inserting before the period at the end the following: “, any nuclear materials courier described in section 8331(27) or 8401(33) of such title, any member of the United States Capitol Police, any member of the Supreme Court Police, or any diplomatic security special agent of the Department of State”. (b) [26 U.S.C. 72 note] Effective Date.—The amendments made by this section shall apply to distributions after December 31, 2015.