Law Enforcement Officers Retirement Equity Act

Summary: Law Enforcement Officers Retirement Equity Act - Amends Federal civil service law to include as Federal law enforcement officers eligible under Civil Service Retirement System and Federal Employees' Retirement System provisions for early retirement (at age 50 after 20 years of Federal service) revenue officers in the Internal Revenue Service, customs inspectors and canine enforcement officers in the U.S. Customs Service, and inspectors in the Immigration and Naturalization Service.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Law Enforcement Officers Retirement 
Equity Act''.

SEC. 2. CIVIL SERVICE RETIREMENT SYSTEM.

    (a) Definitions.--Section 8331 of title 5, United States Code, is 
amended--
            (1) by striking ``and'' at the end of paragraph (26);
            (2) by striking the period at the end of paragraph (27) and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(28) `revenue officer' means an employee of the Internal 
        Revenue Service, the duties of whose position are primarily the 
        collection of delinquent taxes and the securing of delinquent 
        returns, including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position;
            ``(29) `customs inspector' means an employee of the United 
        States Customs Service, the duties of whose position are 
        primarily to--
                    ``(A) enforce laws and regulations governing the 
                importing and exporting of merchandise;
                    ``(B) process and control passengers and baggage;
                    ``(C) interdict smuggled merchandise and 
                contraband; and
                    ``(D) apprehend (if warranted) persons involved in 
                violations of customs laws,
        including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position;
            ``(30) `customs canine enforcement officer' means an 
        employee of the United States Customs Service, the duties of 
        whose position are primarily to work directly with a dog in an 
        effort to--
                    ``(A) enforce laws and regulations governing the 
                importing and exporting of merchandise;
                    ``(B) process and control passengers and baggage;
                    ``(C) interdict smuggled merchandise and 
                contraband; and
                    ``(D) apprehend (if warranted) persons involved in 
                violations of customs laws,
        including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position; and
            ``(31) `Immigration and Naturalization inspector' means an 
        employee of the Immigration and Naturalization Service, the 
        duties of whose position are primarily the controlling and 
        guarding of the boundaries and borders of the United States 
        against the illegal entry of aliens, including an employee 
        engaged in this activity who is transferred to a supervisory or 
        administrative position.''.
    (b) Deductions, Contributions, and Deposits.--Section 8334 of title 
5, United States Code, is amended--
            (1) in subsection (a)(1), by striking ``a law enforcement 
        officer,'' and inserting ``a law enforcement officer, a revenue 
        officer, a customs inspector, a customs canine enforcement 
        officer, an Immigration and Naturalization inspector,''; and
            (2) in the table in subsection (c), by striking ``and 
        firefighter for firefighter service.'' and inserting ``, 
        firefighter for firefighter service, revenue officer for 
        revenue officer service, customs inspector for customs 
        inspector service, customs canine enforcement officer for 
        customs canine enforcement officer service, and Immigration and 
        Naturalization inspector for Immigration and Naturalization 
        inspector service''.
    (c) Mandatory Separation.--Section 8335(b) of title 5, United 
States Code, is amended in the second sentence--
            (1) by striking ``law enforcement officer or nuclear 
        materials courier'' and inserting ``law enforcement officer, a 
        revenue officer, a customs inspector, a customs canine 
        enforcement officer, an Immigration and Naturalization 
        inspector, or nuclear materials courier''; and
            (2) by inserting ``, inspector,'' after ``that officer''.
    (d) Immediate Retirement.--Section 8336(c)(1) of such title is 
amended by striking ``law enforcement officer,'' and inserting ``law 
enforcement officer, a revenue officer, a customs inspector, a customs 
canine enforcement officer, or an Immigration and Naturalization 
inspector,''.

SEC. 3. FEDERAL EMPLOYEES RETIREMENT SYSTEM.

    (a) Definitions.--Section 8401 of title 5, United States Code, is 
amended--
            (1) by striking ``and'' at the end of paragraph (32);
            (2) by striking the period at the end of paragraph (33) and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(34) `revenue officer' means an employee of the Internal 
        Revenue Service, the duties of whose position are primarily the 
        collection of delinquent taxes and the securing of delinquent 
        returns, including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position;
            ``(35) `customs inspector' means an employee of the United 
        States Customs Service, the duties of whose position are 
        primarily to--
                    ``(A) enforce laws and regulations governing the 
                importing and exporting of merchandise;
                    ``(B) process and control passengers and baggage;
                    ``(C) interdict smuggled merchandise and 
                contraband; and
                    ``(D) apprehend (if warranted) persons involved in 
                violations of customs laws,
        including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position;
            ``(36) `customs canine enforcement officer' means an 
        employee of the United States Customs Service, the duties of 
        whose position are primarily to work directly with a dog in an 
        effort to--
                    ``(A) enforce laws and regulations governing the 
                importing and exporting of merchandise;
                    ``(B) process and control passengers and baggage;
                    ``(C) interdict smuggled merchandise and 
                contraband; and
                    ``(D) apprehend (if warranted) persons involved in 
                violations of customs laws,
        including an employee engaged in this activity who is 
        transferred to a supervisory or administrative position; and
            ``(37) `Immigration and Naturalization inspector' means an 
        employee of the Immigration and Naturalization Service, the 
        duties of whose position are primarily the controlling and 
        guarding of the boundaries and borders of the United States 
        against the illegal entry of aliens, including an employee 
        engaged in this activity who is transferred to a supervisory or 
        administrative position.''.
    (b) Immediate Retirement.--Section 8412(d) of title 5, United 
States Code, is amended--
            (1) in paragraph (1) by striking ``firefighter,'' and 
        inserting ``firefighter, revenue officer, customs inspector, 
        customs canine enforcement officer, Immigration and 
        Naturalization inspector,''; and
            (2) in paragraph (2) by striking ``firefighter,'' and 
        inserting ``firefighter, revenue officer, customs inspector, 
        customs canine enforcement officer, Immigration and 
        Naturalization inspector,''.
    (c) Computation of Basic Annuity.--Section 8415(g)(2) of title 5, 
United States Code, is amended in the matter following subparagraph (B) 
by inserting ``revenue officer, customs inspector, customs canine 
enforcement officer, Immigration and Naturalization inspector,'' after 
``firefighter,''.
    (d) Deductions.--Section 8422(a)(3) of title 5, United States Code, 
is amended by inserting ``revenue officer, customs inspector, customs 
canine enforcement officer, Immigration and Naturalization inspector,'' 
before ``or air traffic controller,''.
    (e) Government Contributions.--Section 8423(a) of title 5, United 
States Code, is amended--
            (1) in paragraph (1)(B)(i) by inserting ``revenue officers, 
        customs inspectors, customs canine enforcement officers, 
        Immigration and Naturalization inspectors,'' after ``law 
        enforcement officers,''; and
            (2) in paragraph (3)(A) by inserting ``revenue officers, 
        customs inspectors, customs canine enforcement officers, 
        Immigration and Naturalization inspectors,'' after ``law 
        enforcement officers,''.
    (f) Mandatory Separation.--Section 8425(b) of title 5, United 
States Code, is amended in the second sentence--
            (1) by inserting ``, revenue officer, customs inspector, 
        customs canine enforcement officer, Immigration and 
        Naturalization inspector,'' after ``A law enforcement 
        officer''; and
            (2) by striking ``that law enforcement officer'' and 
        inserting ``that officer, inspector,''.

SEC. 4. ADMINISTRATIVE PROVISIONS.

    (a) Employee Contributions.--Any individual who has served as a 
revenue officer, customs inspector, customs canine enforcement officer, 
or Immigration and Naturalization inspector before the effective date 
of this Act, shall have such service credited and annuities determined 
in accordance with the amendments made by sections 1 and 2 of this Act, 
if such individual makes payment into the Civil Service Retirement and 
Disability Fund of an amount, determined by the Office of Personnel 
Management, which would have been deducted and withheld from the basic 
pay of such individual (including interest thereon) under chapters 83 
and 84 of title 5, United States Code, as if such amendments had been 
in effect during the periods of such service.
    (b) Agency Contributions.--No later than 90 days after a payment 
made by an individual under subsection (a), the Department of the 
Treasury or the Department of Justice (as the case may be) shall make a 
payment into the Civil Service Retirement and Disability Fund of an 
amount, determined by the Office of Personnel Management, which would 
have been contributed as a Government contribution (including interest 
thereon) under chapters 83 and 84 of title 5, United States Code, for 
the service credited and annuities determined for such individual, as 
if the amendments made by sections 1 and 2 of this Act had been in 
effect during the applicable periods of service.
    (c) Regulations.--The Office of Personnel Management shall 
determine the amount of interest to be paid under this section and may 
promulgate regulations to carry out the provisions of this Act.

SEC. 5. EFFECTIVE DATE.

    The provisions of this Act and amendments made by this Act shall 
take effect on the date occurring 90 days after the date of enactment 
of this Act.