To amend chapters 83 and 84 of title 5, United States Code, to provide that, for civil service retirement purposes, inspectors of the Immigration and Naturalization Service, inspectors and canine enforcement officers of the United States Customs Service, and revenue officers of the Internal Revenue Service shall be treated in the same way as law enforcement officers.

Summary: Includes 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 as Federal law enforcement officers for purposes of provisions governing the Civil Service Retirement System and the Federal Employees' Retirement System.

SECTION 1. CIVIL SERVICE RETIREMENT SYSTEM.

    (a) Treatment as Law Enforcement Officers.--Section 8331(20) of 
title 5, United States Code, is amended by striking ``administrative 
position.'' and inserting ``administrative position, and any revenue 
officer, customs inspector, customs canine enforcement officer, and 
Immigration and Naturalization inspector.''.
    (b) Definitions.--Section 8331 of title 5, United States Code, is 
amended--
            (1) by striking ``and'' at the end of paragraph (25);
            (2) by striking the period at the end of paragraph (26) and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(27) `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;
            ``(28) `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;
            ``(29) `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
            ``(30) `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.''.

SEC. 2. FEDERAL EMPLOYEES' RETIREMENT SYSTEM.

    (a) Treatment as Law Enforcement Officers.--Section 8401(17) of 
title 5, United States Code, is amended by adding at the end the 
following: ``such term includes any revenue officer, customs inspector, 
customs canine enforcement officer, and Immigration and Naturalization 
inspector;''.
    (b) Definitions.--Section 8401 of title 5, United States Code, is 
amended--
            (1) by striking ``and'' at the end of paragraph (31);
            (2) by striking the period at the end of paragraph (32) and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(33) `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;
            ``(34) `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;
            ``(35) `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
            ``(36) `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.''.

SEC. 3. EFFECTIVE DATE; PRIOR SERVICE.

    (a) Effective Date.--Except as otherwise provided in this section, 
this Act and the amendments made by this Act--
            (1) shall take effect on the 90th day after the date of the 
        enactment of this Act; and
            (2) shall apply with respect to an individual only if such 
        individual serves as a revenue officer, customs inspector, 
        customs canine enforcement officer, or Immigration and 
        Naturalization inspector on or after the effective date of this 
        Act.
    (b) Prior Service.--
            (1) Employee contributions.--In administering chapter 83 or 
        84 of title 5, United States Code, with respect to an 
        individual who satisfies subsection (a)(2), the amendments made 
        by this Act shall be disregarded for purposes of any service 
        performed before the effective date of this Act as a revenue 
        officer, customs inspector, customs canine enforcement officer, 
        or Immigration and Naturalization inspector, unless such 
        individual deposits into the Fund, within such time and in such 
        manner as the Office of Personnel Management by regulation 
        requires, an amount equal to the amount by which--
                    (A) the deductions from pay which would have been 
                required for such service had such amendments then been 
                in effect; exceeds
                    (B) the amounts actually deducted from such pay 
                (less any amounts refunded and not repaid),
        with interest.
            (2) Agency contributions.--Not later than 90 days after the 
        full amount required under paragraph (1) has been paid by an 
        individual, the agency that employed such individual during the 
        period of service to which such amount relates shall pay into 
        the Fund, with interest, an amount equal to the amount by 
        which--
                    (A) the Government contributions which would have 
                been required for such service, had such amendments 
                then been in effect; exceeds
                    (B) the Government contributions actually made for 
                such service.
    (c) Regulations.--The Office of Personnel Management shall 
prescribe such regulations as may be necessary to carry out this Act, 
including regulations for determining the amount of any interest to be 
paid under this section.
    (d) Definitions.--For the purpose of this section--
            (1) each of the terms ``revenue officer'', ``customs 
        inspector'', ``customs canine enforcement officer'', and 
        ``Immigration and Naturalization inspector'' has the meaning 
        given it by section 8331 or 8401 (as the case may be) of title 
        5, United States Code, as amended by this Act; and
            (2) the term ``Fund'' means the Civil Service Retirement 
        and Disability Fund under section 8348 of title 5, United 
        States Code.