I 
110TH CONGRESS 
2D SESSION 
H. R. 5797 
To amend title 5, United States Code, to provide for a qualified Roth 
contribution program under the Thrift Savings Plan. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2008 
Mrs. DRAKE introduced the following bill; which was referred to the 
Committee on Oversight and Government Reform 
A BILL 
To amend title 5, United States Code, to provide for a 
qualified Roth contribution program under the Thrift 
Savings Plan. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Roth TSP Act of 
2008’’. 
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SEC. 2. REQUIREMENT THAT THRIFT SAVINGS PLAN IN-
CLUDE A QUALIFIED ROTH CONTRIBUTION 
PROGRAM. 
(a) IN GENERAL.—Subchapter III of chapter 84 of 
title 5, United States Code, is amended by inserting after 
section 8432c the following: 
‘‘§ 8432d. Qualified Roth contribution program 
‘‘(a) IN GENERAL.—The Executive Director, in con-
sultation with the Secretary of the Treasury, shall by reg-
ulation provide for the inclusion in the Thrift Savings Plan 
of a qualified Roth contribution program (hereinafter in 
this section referred to as the ‘Program’). 
‘‘(b) QUALIFIED ROTH CONTRIBUTION PROGRAM.— 
For purposes of this section, the term ‘qualified Roth con-
tribution program’ means a program that satisfies the re-
quirements of paragraphs (1) and (2) of section 402A(b) 
of the Internal Revenue Code of 1986. 
‘‘(c) REQUIRED PROVISIONS.—The regulations shall 
include— 
‘‘(1) provisions under which an election to make 
designated Roth contributions may be made— 
‘‘(A) by any individual who is eligible to 
make 
contributions 
under 
section 
8351, 
8432(a), 8440a, 8440b, 8440c, 8440d, or 
8440e; and 
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‘‘(B) by any individual not described in 
subparagraph (A) who is otherwise eligible to 
make elective deferrals under the Thrift Sav-
ings Plan, as identified under such regulations; 
and 
‘‘(2) such other provisions as may be necessary 
to carry out this section. 
‘‘(d) RETURNS AND REPORTS.—The Executive Di-
rector shall, with respect to designated Roth contributions 
under the Program, make such returns and reports as the 
Secretary of the Treasury may prescribe under section 
6047(f) of the Internal Revenue Code of 1986. 
‘‘(e) DEFINITIONS.—For purposes of this section, the 
terms ‘designated Roth contribution’ and ‘elective defer-
ral’ have the respective meanings given such terms in sec-
tion 402A of the Internal Revenue Code of 1986.’’. 
(b) TECHNICAL AND CONFORMING AMENDMENTS.— 
(1) ACCOUNTING AND INFORMATION.—Section 
8439(a) of title 5, United States Code, is amended 
by adding at the end the following: 
‘‘(4) Pursuant to regulations prescribed by the Exec-
utive Director, this section shall be carried out in a man-
ner consistent with section 8432d of this title and section 
402A of the Internal Revenue Code of 1986, including by 
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making any modifications to the definition of an ‘account’ 
under this subsection which may be necessary.’’. 
(2) CLERICAL AMENDMENT.—The analysis for 
chapter 84 of title 5, United States Code, is amend-
ed by inserting after the item relating to section 
8432c the following: 
‘‘8432d. Qualified Roth contribution program.’’. 
Æ 
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