Wally Bunker Healthcare Enhancement for Local Public Safety Retirees Improvement Act of 2022 or the HELPS Retirees Improvement Act of 2022 This bill increases from $3,000 to $6,000 the amount of the exclusion from gross income of distributions from a tax-exempt retirement plan for health and long-term care insurance for public safety officers. It also eliminates the requirement that insurance premiums must be paid directly to the provider of the accident or health plan or long-term care insurance contract as a condition of eligibility for the tax exclusion.