Distributions to firefighters

(a) In general Subparagraph (A) of section 72(t)(10) of the Internal Revenue Code of 1986 is amended by striking 414(d)) and inserting 414(d)) or a distribution from a plan described in clause (iii), (iv), or (vi) of section 402(c)(8)(B) to an employee who provides firefighting services. (b) Conforming amendment The heading of paragraph (10) of section 72(t) of such Code is amended by striking in governmental plans and inserting and private sector firefighters. (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2024.