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Referenced Laws
Section 402(l)(2)
Section 1
1. Short title This Act may be cited as the Public Safety Retirees Healthcare Protection Act of 2025.
Section 2
2. Increase in amount excluded from gross income by reason of distributions from governmental retirement plans for health and long-term care insurance for public safety officers Section 402(l)(2) of the Internal Revenue Code of 1986 is amended by striking $3,000 and inserting $6,000. The amendment made by paragraph (1) shall apply to distributions in taxable years beginning after December 31, 2025.