State and Local Corrections Officer Retirement Fairness Act of 2022
This bill extends the exemption from the penalty for early withdrawals from tax-exempt retirement plans currently allowed to federal public safety officers to certain state and local government corrections officers.
To amend the Internal Revenue Code of 1986 to extend the exemption from 
the retirement plan early withdrawal penalty for public safety officers 
          to State and local government corrections employees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State and Local Corrections Officer 
Retirement Fairness Act of 2022''.

SEC. 2. EXEMPTION FROM EARLY WITHDRAWAL PENALTY FOR CERTAIN STATE AND 
              LOCAL GOVERNMENT CORRECTIONS EMPLOYEES.

    (a) In General.--Clause (i) of section 72(t)(10)(B) of the Internal 
Revenue Code of 1986 is amended by striking ``or emergency medical 
services'' and inserting ``emergency medical services, or services as a 
corrections officer or as a forensic security employee providing for 
the care, custody, and control of forensic patients''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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State and Local Corrections Officer Retirement Fairness Act of 2022
To amend the Internal Revenue Code of 1986 to extend the exemption from the retirement plan early withdrawal penalty for public safety officers to State and local government corrections employees.
State and Local Corrections Officer Retirement Fairness Act of 2022
Rep. Kildee, Daniel T.