EARLY RETIREMENT DISTRIBUTIONS TO FEDERAL LAW ENFORCEMENT OFFICERS, FIREFIGHTERS, AND AIR TRAFFIC CONTROLLERS IN GOVERNMENTAL PLANS.

SEC. 2. EARLY RETIREMENT DISTRIBUTIONS TO FEDERAL LAW ENFORCEMENT OFFICERS, FIREFIGHTERS, AND AIR TRAFFIC CONTROLLERS IN GOVERNMENTAL PLANS. (a) [26 U.S.C. 72] In general.—Section 72(t)(10)(B) of the Internal Revenue Code of 1986 is amended— (1) by striking the period at the end and inserting “, or”; (2) by striking “means any employee” and inserting the following:“means— “(i) any employee” ; and (3) by adding at the end the following new clause: “(ii) any Federal law enforcement officer described in section 8331(20) or 8401(17) of title 5, United States Code, any Federal customs and border protection officer described in section 8331(31) or 8401(36) of such title, any Federal firefighter described in section 8331(21) or 8401(14) of such title, or any air traffic controller described in 8331(30) or 8401(35) of such title.” . (b) Application to Defined Contribution Plans.—Section 72(t)(10)(A) of such Code is amended by striking “which is a defined benefit plan”. (c) Distributions Not Treated as Modification of Substantially Equal Payments.—Section 72(t)(4)(A)(ii) of such Code is amended by inserting “or a distribution to which paragraph (10) applies” after “other than by reason of death or disability”. (d) [26 U.S.C. 72 note] Effective Date.—The amendments made by this section shall apply to distributions after December 31, 2015.