Defending Public Safety Employees' Retirement Act

[AI summary unavailable — showing source text] Defending Public Safety Employees' Retirement Act This bill amends the Internal Revenue Code, with respect to the exemption from the 10% penalty tax on early distributions from a government retirement plan for qualified public safety employees who have reached age 50, to expand the exemption to include specified federal law enforcement officers, customs and border protection officers, federal firefighters, and air traffic controllers who similarly have reached age 50.…