HR 376

112th CONGRESS
1st Session

H. R. 376

To amend the Internal Revenue Code of 1986 to provide recruitment and retention incentives for volunteer emergency service workers.

IN THE HOUSE OF REPRESENTATIVES

January 20, 2011

Mr. KING of New York (for himself, Mr. PASCRELL, Mr. ISRAEL, Mr. BISHOP of New York, Mrs. LOWEY, Mr. CROWLEY, Mr. HOLDEN, Mr. COURTNEY, Mr. HINCHEY, and Mr. BRALEY of Iowa) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned


A BILL

To amend the Internal Revenue Code of 1986 to provide recruitment and retention incentives for volunteer emergency service workers.

SECTION 1. SHORT TITLE.

SEC. 2. ELECTIVE TREATMENT OF LENGTH OF SERVICE AWARD PROGRAMS AS ELIGIBLE DEFERRED COMPENSATION PLANS.

SEC. 3. EXEMPTION OF LENGTH OF SERVICE AWARD PROGRAMS FROM THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.

END