H.R. 2382 (119th)Bill Overview

First Responders Retirement Parity Act

Taxation|Taxation
Cosponsors
Support
Republican
Introduced
Mar 26, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case f…

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief

Amends the Internal Revenue Code (section 414(d)) and ERISA (section 3(32)) so a governmental pension plan does not lose its governmental-plan status solely because it allows participation by employees of a public safety agency (a 501(c) tax-exempt organization) who are emergency response providers.

The change explicitly covers employees whose duties are substantially all firefighting or out‑of‑hospital emergency medical services performed for a political subdivision under contract.

Conforming amendments to ERISA and IRC pension- limit provisions are included.

Passage65/100

A narrow, technical amendment with limited fiscal impact and bipartisan constituency makes enactment reasonably likely, though procedural barriers remain.

CredibilityPartially aligned

Relative to its intended legislative type, this bill is a narrowly focused statutory amendment that is generally well-targeted and technically integrated into existing tax and ERISA provisions, but it omits fiscal acknowledgment, explicit mitigation of edge cases, and measurement or oversight mechanisms.

Contention62/100

Liberals emphasize equity for contracted first responders

02 · What it does

Who stands to gain, and who may push back.

Who this appears to help vs burden50% / 50%
Local governmentsEmployers
Likely helped
  • Targeted stakeholdersAllows contracted nonprofit firefighters and EMS to participate in governmental pension plans, increasing retirement ac…
  • Local governmentsCreates parity between municipal employees and contract emergency responders regarding retirement benefits.
  • Targeted stakeholdersMay improve recruitment and retention by offering retirement plan eligibility to contracted first responders.
Likely burdened
  • EmployersCould expand pension plan populations, increasing employer contribution requirements and long-term fiscal liabilities.
  • Targeted stakeholdersMay shift pension costs from private agencies to governmental plans, reallocating budgetary burdens.
  • Targeted stakeholdersAdds administrative and compliance duties for governmental plans integrating new participant classes.
03 · Why people split

Why the argument around this bill splits.

Liberals emphasize equity for contracted first responders
Progressive80%

Likely supportive because the bill extends retirement-plan access and parity to contracted firefighters and EMS personnel.

It advances front-line worker equity by allowing nonprofit or contracted first responders to join governmental pension systems under specified conditions.

Leans supportive
Centrist65%

Generally favorable but cautious.

The bill fixes an administrative/tax technicality to permit certain contracted first responders into governmental plans, while raising legitimate questions about costs, implementation, and state/local pension obligations.

Split reaction
Conservative30%

Skeptical.

Sees this as expanding public pension exposure and possibly shifting fiscal burdens onto taxpayers.

Concerned about federal interventions that change local pension arrangements and incentivize contracting to access benefits.

Likely resistant
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood65/100

A narrow, technical amendment with limited fiscal impact and bipartisan constituency makes enactment reasonably likely, though procedural barriers remain.

Scope and complexity
24%
Scopenarrow
24%
Complexitylow
Why this could stall
  • Absence of official cost or actuarial estimates
  • How committees prioritize this among retirement bills
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Liberals emphasize equity for contracted first responders

A narrow, technical amendment with limited fiscal impact and bipartisan constituency makes enactment reasonably likely, though procedural b…

Unlocked analysis

Relative to its intended legislative type, this bill is a narrowly focused statutory amendment that is generally well-targeted and technically integrated into existing tax and ERISA provisions, but it omits fiscal ackno…

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
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