LEO Fair Retirement Act of 2019
This bill makes a series of changes to certain retirement and premium pay calculations for federal law enforcement officers (LEOs).
Specifically, the bill provides that for purposes of computing the annuity of an LEO under the Civil Service Retirement System and the Federal Employees Retirement System, any premium pay earned by such LEO in excess of limitations imposed on such pay shall be included in the LEO's average pay, contingent on the payment of a specified lump sum by the LEO to the Office of Personnel Management. The bill allows for a nonrefundable tax credit with respect to such lump-sum payments.
The bill also makes postal inspectors eligible for availability pay (i.e., premium pay paid to LEOs who are criminal investigators).
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2828 Introduced in House (IH)]
<DOC>
116th CONGRESS
1st Session
H. R. 2828
To amend title 5, United States Code, to provide that for purposes of
computing the annuity of certain law enforcement officers, any hours
worked in excess of the limitation applicable to law enforcement
premium pay shall be included in such computation, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 17, 2019
Mr. King of New York (for himself, Mr. Pascrell, Ms. Norton, Mr.
Fitzpatrick, Mr. Garamendi, Mr. Connolly, and Mr. Swalwell of
California) introduced the following bill; which was referred to the
Committee on Oversight and Reform, and in addition to the Committee on
Ways and Means, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend title 5, United States Code, to provide that for purposes of
computing the annuity of certain law enforcement officers, any hours
worked in excess of the limitation applicable to law enforcement
premium pay shall be included in such computation, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; FINDINGS.
(a) Short Title.--This Act may be cited as the ``LEO Fair
Retirement Act of 2019''.
(b) Findings.--Congress finds the following:
(1) Federal law enforcement officers are never ``off-
duty''. They are counted on to respond at any time of the day
or night, regardless of their official duty status, to protect
the public safety. Outside of our Nation's Armed Forces, theirs
is the only profession comprised of individuals who are
routinely called upon to put their lives on the line to keep
America safe.
(2) Though the Federal Government may house the largest
variety of occupations of any U.S. employer across its panoply
of agencies and entities, Federal law enforcement is absolutely
unique among them, and the Federal law enforcement officer has
no counterpart in the private sector. It is one of the most
stressful, most dangerous, and most rewarding careers for those
who meet the rigorous requirements of the job.
(3) It was in recognition of the unique nature of the
occupation, and the demanding schedules required of those who
fill its ranks, that Congress established distinct pay and
benefit systems for Federal law enforcement positions. This
includes basic pay, retirement, and even overtime compensation.
(4) Under current law, however, the payment of overtime
compensation is limited, and is only payable to the extent that
the payments do not cause the aggregate of the law enforcement
officer's biweekly or annual pay to exceed the pay caps
established under section 5547 of title 5, United States Code.
This often results in a law enforcement officer working
significant amounts of overtime hours year after year for which
the officer is never compensated.
(5) In light of the continuing homeland and national
security threats facing our Nation, it is in the interest of
the Federal Government to ensure that it can continue to
recruit and retain the highest caliber personnel by allowing
Federal law enforcement officers the opportunity to reclaim
full credit in retirement for overtime hours worked but never
paid.
SEC. 2. COMPUTATION OF ANNUITY FOR HOURS WORKED IN EXCESS OF LAW
ENFORCEMENT PREMIUM PAY LIMITATIONS.
(a) CSRS.--
(1) In general.--Section 8339 of title 5, United States
Code, is amended by adding at the end the following:
``(v)(1) Notwithstanding any other provision of this title,
including sections 5545a and 5547, and consistent with the requirements
of paragraph (2), any premium pay described in section 5547(a) that
would have been received by a law enforcement officer but for the
limitation provided in such section shall be included in the average
pay of such officer for purposes of computing the annuity of such
officer under this section.
``(2)(A) Paragraph (1) shall not apply unless the law enforcement
officer makes a lump-sum payment to the Office in the manner prescribed
under this paragraph.
``(B) The officer may--
``(i) not later than 180 days before the date that the
officer's annuity will commence, request from the Office an
estimate (expressed as a dollar figure) of--
``(I) the lump-sum payment described under
subparagraph (C);
``(II) the amount of the officer's monthly annuity
payment if the officer elects to make the lump-sum
payment and receive an amended annuity that includes
the application of paragraph (1); and
``(III) the amount of such officer's monthly
annuity payment if the officer does not make such an
election; and
``(ii) consistent with the requirements of subparagraph
(D), not later than 90 days after receipt of the estimate under
clause (i), irrevocably elect to make the lump-sum payment to
the Office.
``(C) If a law enforcement officer makes an election pursuant to
subparagraph (B)(ii), such officer shall make a lump-sum payment to the
Office equal to the difference between--
``(i) the amount that would have been contributed by the
officer and the employer under section 8334 during the 3
consecutive years used to determine average pay (as described
under section 8331(4)) if the rate of basic pay of the officer
during such period of years included any premium pay described
in section 5547(a) that would have been received by a law
enforcement officer but for the limitation provided in such
section; and
``(ii) the amount that was so contributed during such
period of years.
``(D) The officer may elect an actuarial annuity reduction,
consistent with regulations prescribed by the Office, in lieu of the
lump-sum payment required under subparagraphs (B) and (C).
``(3) In this subsection, the term `law enforcement officer' has
the meaning given the term `qualified public safety employee' in
section 72(t)(10) of the Internal Revenue Code of 1986.''.
(2) Clarification with respect to annuity limit.--The
limitation provided in section 8339(f) of title 5, United
States Code, shall apply to any annuity calculated pursuant to
subsection (v) of such section (as added by paragraph (1)).
(b) FERS.--Section 8415 of title 5, United States Code, is amended
by adding at the end the following:
``(o)(1) Notwithstanding any other provision of this title,
including sections 5545a and 5547, and consistent with the requirements
of paragraph (2), any premium pay described in section 5547(a) that
would have been received by a law enforcement officer but for the
limitation provided in such section shall be included in the average
pay of such officer for purposes of computing the annuity of such
officer under this section.
``(2) Paragraph (1) shall not apply unless the law enforcement
officer makes a lump-sum payment to the Office in the same manner as
prescribed under section 8339(v)(2).
``(3) In this subsection, the term `law enforcement officer' has
the meaning given the term `qualified public safety employee' in
section 72(t)(10) of the Internal Revenue Code of 1986.''.
(c) Application.--The amendments made by subsection (a) and (b)
shall apply to any applicable annuity calculated on or after the date
that is one year after the date of enactment of this Act.
(d) Regulations.--
(1) In general.--Not later than 1 year after the date of
enactment of this Act, the Director of the Office of Personnel
Management shall promulgate regulations to carry out sections
8339(v) and 8415(o) of title 5, United States Code, as added by
subsections (a) and (b).
(2) Lump-sum payment.--Such regulations shall include--
(A) procedures under which any law enforcement
officer covered by such sections may make the lump-sum
payment as described under sections 8339(v)(2) and
8415(o)(2) of title 5, United States Code, as added by
subsections (a) and (b), from amounts within the
officer's Thrift Savings Fund account; and
(B) procedures, promulgated in consultation with
the Thrift Savings Board, under which a transfer may be
made from such account to the Office of Personnel
Management.
(3) Solicitation of payroll information.--Such regulations
shall include--
(A) guidance for agencies employing law enforcement
officers for proper retention of payroll information
required to carry out the amendments made by subsection
(a) and (b), including, for each creditable year of
service, the difference between the amount the law
enforcement officer received in gross compensation and
the amount that would have been received as gross
compensation but for the application of the premium pay
caps in section 5547 of title 5, United States Code;
and
(B) procedures for the Director to solicit
sufficient payroll information from the head of each
applicable agency to provide for the computations
required by the amendments made by this Act.
SEC. 3. ELIGIBILITY FOR AVAILABILITY PAY FOR POSTAL INSPECTORS.
(a) In General.--Section 5545a of title 5, United States Code, is
amended by adding at the end the following:
``(l) The provisions of subsections (a)-(h) providing for
availability pay shall apply to a Postal Inspector. For the purpose of
this section, section 5542(d) of this title, and section 13(a)(16) and
(b)(30) of the Fair Labor Standards Act of 1938 (29 U.S.C. 213(a)(16)
and (b)(30)), a Postal Inspector shall be deemed to be a criminal
investigator as defined in this section. For purposes of this
subsection, the term `Postal Inspector' has the meaning given such term
under section 1003(c) of title 39.''.
(b) Conforming Amendment.--Section 410(b)(11) of title 39, United
States Code, is amended by striking ``Section 5520a'' and inserting
``Sections 5520a and 5545a''.
SEC. 4. CREDIT FOR CERTAIN LUMP-SUM PAYMENTS OF UNCOMPENSATED LAW
ENFORCEMENT PREMIUM PAY.
(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by chapter 1 of the
Internal Revenue Code of 1986 for the taxable year an amount equal to
the sum of the lump-sum payments made by the individual during such
taxable year pursuant to section 8339(v)(2) or 8415(o)(2) of title 5,
United States Code, with respect to an annuity of such individual.
(b) Treated as Non-Refundable Personal Credit.--For purposes of the
Internal Revenue Code of 1986, the credit allowed under subsection (a)
shall be treated as a credit allowed under subpart A of part IV of
subchapter A of chapter 1 of such Code.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Oversight and Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Oversight and Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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