Law Enforcement Officers Equity Act

Summary: Law Enforcement Officers Equity Act   Amends the definition of the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm, (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns, (3) an employee of the U.S. Postal Inspection Service, and (4) an employee of the Department of Veterans Affairs who is a department police officer.  Requires such service that is performed by an incumbent law enforcement officer: (1) on or after enactment of this Act to be treated for all purposes other than retirement as service performed as a law enforcement officer; and (2) before enactment of this Act to be treated for federal retirement purposes as service performed as such an officer only if a written election is submitted to the Office of Personnel Management within five years after enactment of this Act or before separation from government service, whichever is earlier. Allows an incumbent who makes an election to be treated as a law enforcement officer to pay a deposit into the Civil Service Retirement and Disability Fund to cover prior service.  Provides that nothing under current law respecting mandatory separation from government service under CSRS or FERS shall cause the mandatory separation of an officer during the three-year period beginning on the enactment of this Act.

SECTION 1. SHORT TITLE.

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

SEC. 2. INCLUDING CERTAIN POSITIONS WITHIN THE DEFINITION OF LAW 
              ENFORCEMENT OFFICER FOR PURPOSES OF RETIREMENT.

    (a) Federal Employees Retirement System.--
            (1) In general.--Paragraph (17) of section 8401 of title 5, 
        United States Code, is amended by striking ``and'' at the end 
        of subparagraph (C), and by adding at the end the following:
                    ``(E) an employee (not otherwise covered by this 
                paragraph)--
                            ``(i) the duties of whose position include 
                        the investigation or apprehension of 
                        individuals suspected or convicted of offenses 
                        against the criminal laws of the United States; 
                        and
                            ``(ii) who is authorized to carry a 
                        firearm;
                    ``(F) 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;
                    ``(G) an employee of the United States Postal 
                Inspection Service; and
                    ``(H) an employee of the Department of Veterans 
                Affairs who is a Department police officer under 
                section 902 of title 38;''.
            (2) Conforming amendment.--Section 8401(17)(C) of title 5, 
        United States Code, is amended by striking ``subparagraph (A) 
        and (B)'' and inserting ``subparagraphs (A), (B), (E), (F), 
        (G), and (H)''.
    (b) Civil Service Retirement System.--Paragraph (20) of section 
8331 of title 5, United States Code, is amended in the matter before 
subparagraph (A) by inserting after ``position.'' the following: ``For 
the purpose of this paragraph, the employees described in the preceding 
provision of this paragraph (in the matter before `including') shall be 
considered to include an employee, not otherwise covered by this 
paragraph, who satisfies any of subparagraphs (E) through (H) of 
section 8401(17).''.
    (c) Application.--The amendments made by this section shall apply--
            (1) to any individual appointed as a law enforcement 
        officer under section 8331(20) or 8401(17) of title 5, United 
        States Code, (as the case may be), as amended this section, 
        after the date of enactment of this Act; and
            (2) to any incumbent (as defined in section 3(g)(2)), 
        consistent with the requirements of section 3.

SEC. 3. INCUMBENT LAW ENFORCEMENT OFFICERS.

    (a) Treatment of Service Performed by Incumbents.--
            (1) Service on or after date of enactment.--Service 
        performed by an incumbent on or after the date of the enactment 
        of this Act shall be treated as service performed as a law 
        enforcement officer under section 8331(20) or 8401(17) of title 
        5, United States Code, (as the case may be), as amended by 
        section 2.
            (2) Service before date of enactment.--Service performed by 
        an incumbent before the date of the enactment of this Act 
        shall, for purposes of subchapter III of chapter 83 and chapter 
        84 of title 5, United States Code, be treated as service 
        performed as a law enforcement officer under section 8331(20) 
        or 8401(17), (as the case may be), as amended by section 2, but 
        only if a written election is submitted to the Office of 
        Personnel Management within 5 years after the date of the 
        enactment of this Act or before separation from Government 
        service, whichever is earlier.
    (b) Individual Contributions for Prior Service.--
            (1) In general.--An incumbent who makes an election under 
        subsection (a)(2) may, with respect to prior service performed 
        by such incumbent, pay a deposit into the Civil Service 
        Retirement and Disability Fund equal to the sum of--
                    (A) the difference between--
                            (i) the amount that would have been 
                        deducted during the period of prior service 
                        under section 8334 or 8422 of title 5, United 
                        States Code, from the pay of the incumbent if 
                        the amendments made by section 2 had been in 
                        effect during such prior service; and
                            (ii) the amount that was deducted during 
                        the period of prior service under section 8334 
                        or 8422 of such title; and
                    (B) interest on the amount described in 
                subparagraph (A)(i), as computed in accordance with 
                paragraphs (2) and (3) of section 8334(e) of such title 
                and regulations promulgated by the Office.
            (2) Effect of not contributing.--If no part of or less than 
        the full amount of the deposit described under paragraph (1) is 
        paid by an incumbent, all prior service of the incumbent shall 
        remain fully creditable as a law enforcement officer, but the 
        resulting annuity shall be reduced in a manner similar to that 
        described in section 8334(d)(2) of title 5, United States Code, 
        to the extent necessary to make up the amount unpaid.
    (c) Government Contributions for Prior Service.--
            (1) In general.--If an incumbent makes an election under 
        subsection (a)(2), any employing agency that the incumbent was 
        serving at the time of any prior service shall remit to the 
        Office, for deposit in the Fund, an amount equal to the sum 
        of--
                    (A) the difference between--
                            (i) the total amount of Government 
                        contributions that would have been paid under 
                        section 8334 or 8423 of title 5, United States 
                        Code, if the amendments made by section 2 had 
                        been in effect during such service; and
                            (ii) the total amount of Government 
                        contributions paid under section 8334 or 8423 
                        of such title; and
                    (B) interest on the amount described in 
                subparagraph (A)(i), as computed in accordance with 
                paragraphs (2) and (3) of section 8334(e) of such title 
                and regulations promulgated by the Office.
            (2) Contributions to be made ratably.--Government 
        contributions under this subsection on behalf of an incumbent 
        shall be made by the agency ratably (on at least an annual 
        basis) over the 10-year period beginning on the date referred 
        to in subsection (g)(5).
    (d) Exemption From Mandatory Separation.--Notwithstanding section 
8335(b) or 8425(b) of title 5, United States Code, a law enforcement 
officer shall not be subject to mandatory separation during the 3-year 
period beginning on the date of the enactment of this Act.
    (e) Regulations.--The Office shall prescribe regulations to carry 
out this Act, including regulations for the application of this section 
in the case of any individual entitled to a survivor annuity (based on 
the service of an incumbent who dies before making an election under 
subsection (a)(2)), to the extent of any rights that would then be 
available to the decedent (if still living).
    (f) Rule of Construction.--Nothing in this section shall be 
considered to apply in the case of a reemployed annuitant.
    (g) Definitions.--In this section--
            (1) the term ``Fund'' means the Civil Service Retirement 
        and Disability Fund;
            (2) the term ``incumbent''--
                    (A) is first appointed as a law enforcement officer 
                before the date of the enactment of this Act; and
                    (B) is serving as such a law enforcement officer on 
                such date;
            (3) the term ``law enforcement officer'' refers to an 
        individual who satisfies the requirements of section 8331(20) 
        or 8401(17) of title 5, United States Code (relating to the 
        definition of a law enforcement officer) by virtue of the 
        amendments made by section 2;
            (4) the term ``Office'' means the Office of Personnel 
        Management;
            (5) the term ``prior service'' means, with respect to any 
        individual who makes an election under subsection (a)(2), 
        service performed by such individual before the date on which 
        appropriate retirement deductions begin to be made in 
        accordance with such election; and
            (6) the term ``service'' refers to service performed as a 
        law enforcement officer.