To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.

Amends the Internal Revenue Code to permit certain public service employees (i.e., police, firefighters, or emergency medical workers) to take distributions from defined employee benefit plans at age 50 (currently, 55) without incurring the ten percent penalty on early distributions from such plans.