Many public safety professionals such as police and firefighters do not receive social security because the governmental entity they worked for opted out. As a result, police and firefighter retirees are subject to a proportionately higher tax burden on their pension and retirement income as a result of not receiving tax-free social security.

House Bill 4396 increases the deduction for retirement benefits for governmental employees that were not covered by Social Security bringing them in line with those workers born between 1946-1952.

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