Section 1. Short title
This Act may be cited as the Public Safety Retirees Healthcare Protection Act of 2025.
(a) In general
Section 402(l)(2) of the Internal Revenue Code of 1986 is amended by striking $3,000 and inserting $6,000.
(b) Effective date
The amendment made by paragraph (1) shall apply to distributions in taxable years beginning after December 31, 2025.