To remove police officers employed by The Long Island Rail Road Company from coverage under the Employer's Liability Act, the Railway Labor Act, the Railroad Retirement Act, and the Railroad Unemployment Insurance Act, and for other purposes.

[AI summary unavailable — showing source text] Excludes police officers employed by The Long Island Rail Road Company (LIRR) from coverage under the Employers' Liability Act, Railway Labor Act, Railroad Retirement Act of 1974, Railroad Unemployment Insurance Act, Railroad Retirement Tax Act, and Railroad Unemployment Repayment Tax provisions of the Internal Revenue Code. Sets forth requirements regarding the tax treatment of covered LIRR police officers (or their beneficiaries), including provisions relating to Federal taxation of benefits accrued by covered LIRR police officers under the New York State and Local Police and Fire Retirement System with respect to a controlling collective bargaining agreement and an additional plan.…