Law Enforcement Officers Equity Act

SECTION 1. SHORT TITLE.

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

SEC. 2. AMENDMENTS.

    (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; and
                    ``(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;''.
            (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), and 
        (F)''.
    (b) Civil Service Retirement System.--Paragraph (20) of section 
8331 of title 5, United States Code, is amended by inserting after 
``position.'' (in the matter before subparagraph (A)) 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 clauses (i)-(ii) of section 
8401(17)(E) and an employee of the Internal Revenue Service the duties 
of whose position are as described in section 8401(17)(F).''.
    (c) Effective Date.--Except as provided in section 3, the 
amendments made by this section shall take effect on the date of the 
enactment of this Act, and shall apply only in the case of any 
individual first appointed as a law enforcement officer (within the 
meaning of those amendments) on or after such date.

SEC. 3. TREATMENT OF SERVICE PERFORMED BY INCUMBENTS.

    (a) Law Enforcement Officer and Service Described.--
            (1) Law enforcement officer.--Any reference to a law 
        enforcement officer described in this subsection 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.
            (2) Service.--Any reference to service described in this 
        subsection refers to service performed as a law enforcement 
        officer (as described in this subsection).
    (b) Incumbent Defined.--For purposes of this section, the term 
``incumbent'' means an individual who--
            (1) is first appointed as a law enforcement officer (as 
        described in subsection (a)) before the date of the enactment 
        of this Act; and
            (2) is serving as such a law enforcement officer on such 
        date.
    (c) Treatment of Service Performed by Incumbents.--
            (1) In general.--Service described in subsection (a) which 
        is performed by an incumbent on or after the date of the 
        enactment of this Act shall, for all purposes (other than those 
        to which paragraph (2) pertains), be treated as service 
        performed as a law enforcement officer (within the meaning of 
        section 8331(20) or 8401(17) of title 5, United States Code, as 
        appropriate).
            (2) Retirement.--Service described in subsection (a) which 
        is performed by an incumbent before, on, or after 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 
        (within the meaning of such section 8331(20) or 8401(17), as 
        appropriate), but only if an appropriate 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.
    (d) Individual Contributions for Prior Service.--
            (1) In general.--An individual who makes an election under 
        subsection (c)(2) may, with respect to prior service performed 
        by such individual, contribute to the Civil Service Retirement 
        and Disability Fund the difference between the unrefunded 
        individual contributions made for such service and the 
        individual contributions that should have been made for such 
        service if the amendments made by section 2 had then been in 
        effect.
            (2) Effect of not contributing.--If no part of or less than 
        the full amount required under paragraph (1) is paid, all prior 
        service of the incumbent shall remain fully creditable as law 
        enforcement officer service, 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.
            (3) Prior service defined.--For purposes of this section, 
        the term ``prior service'' means, with respect to any 
        individual who makes an election under subsection (c)(2), 
        service (described in subsection (a)) performed by such 
        individual before the date as of which appropriate retirement 
        deductions begin to be made in accordance with such election.
    (e) Government Contributions for Prior Service.--
            (1) In general.--If an incumbent makes an election under 
        subsection (c)(2), the agency in or under which that individual 
        was serving at the time of any prior service (referred to in 
        subsection (d)) shall remit to the Office of Personnel 
        Management, for deposit in the Treasury of the United States to 
        the credit of the Civil Service Retirement and Disability Fund, 
        the amount required under paragraph (2) with respect to such 
        service.
            (2) Amount required.--The amount an agency is required to 
        remit is, with respect to any prior service, the total amount 
        of additional Government contributions to the Civil Service 
        Retirement and Disability Fund (above those actually paid) that 
        would have been required if the amendments made by section 2 
        had then been in effect.
            (3) 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 (d)(3).
    (f) Exemption From Mandatory Separation.--Nothing in section 
8335(b) or 8425(b) of title 5, United States Code, shall cause the 
involuntary separation of a law enforcement officer (as described in 
subsection (a)) before the end of the 3-year period beginning on the 
date of the enactment of this Act.
    (g) Regulations.--The Office of Personnel Management shall 
prescribe regulations to carry out this Act, including--
            (1) provisions in accordance with which interest on any 
        amount under subsection (d) or (e) shall be computed, based on 
        section 8334(e) of title 5, United States Code; and
            (2) provisions for the application of this section in the 
        case of--
                    (A) any individual who--
                            (i) satisfies paragraph (1) (but not 
                        paragraph (2)) of subsection (b); and
                            (ii) serves as a law enforcement officer 
                        (as described in subsection (a)) after the date 
                        of the enactment of this Act; and
                    (B) any individual entitled to a survivor annuity 
                (based on the service of an incumbent, or of an 
                individual under subparagraph (A), who dies before 
                making an election under subsection (c)(2)), to the 
                extent of any rights that would then be available to 
                the decedent (if still living).
    (h) Rule of Construction.--Nothing in this section shall be 
considered to apply in the case of a reemployed annuitant.

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, and (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns. 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, on, or after enactment of this Act to be treated for federal retirement purposes as service performed as such an officer only if an appropriate written election is submitted to the Office of Personnel Management (OPM) within five years after enactment of this Act or before separation from government service, whichever is earlier. Provides that nothing under current law respecting mandatory separation from government service under CSRS or FERS shall cause the involuntary separation of an officer before the end of the three-year period following enactment.