To amend the Internal Revenue Code of 1986 to provide that governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics, and for other purposes.

Bill 117 hr 3874, also known as the "Public Safety Employer-Employee Cooperation Act," aims to amend the Internal Revenue Code of 1986 to allow governmental pension plans to include certain firefighters, emergency medical technicians (EMTs), and paramedics. This bill seeks to provide these essential public safety workers with the opportunity to participate in pension plans that were previously unavailable to them.

The bill recognizes the critical role that firefighters, EMTs, and paramedics play in ensuring the safety and well-being of communities across the United States. By allowing these public safety workers to participate in governmental pension plans, the bill aims to provide them with financial security and stability in their retirement years.

In addition to expanding access to pension plans for firefighters, EMTs, and paramedics, the bill also includes provisions for other purposes related to the administration and implementation of these plans. This includes ensuring that these workers receive the same benefits and protections as other government employees who are already eligible for pension plans. Overall, Bill 117 hr 3874 seeks to support and recognize the important contributions of firefighters, EMTs, and paramedics by providing them with access to governmental pension plans. This legislation aims to ensure that these public safety workers have the financial security they deserve as they continue to serve and protect their communities.