A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of pension plans for police and firefighters, actuarial adjustments in the pension plan limitations will be made on the basis of age 55 instead of age 62.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that early retirement benefits of a defined benefit plan established for policemen and firemen shall be limited by actuarial adjustments made by reference to age 55 (instead of age 62).…