of this paragraph, the employees described in the pre-
ceding 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 In-
ternal 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 (or seek-
ing to be 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 INCUM-
BENTS. 
(a) LAW ENFORCEMENT OFFICER AND SERVICE DE-
SCRIBED.—
(1) LAW
ENFORCEMENT
OFFICER.—Any ref-
erence 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 amend-
ments made by section 2.
(2) SERVICE.—Any reference to service de-
scribed in this subsection refers to service performed 
as a law enforcement officer (as described in this 
subsection). 
(b) INCUMBENT DEFINED.—For purposes of this sec-
tion, the term ‘‘incumbent’’ means an individual who—
(1) is first appointed as a law enforcement offi-
cer (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 INCUM-
BENTS.—
(1) IN
GENERAL.—Service described in sub-
section (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 para-
graph (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), irrespective of how 
such service is treated under paragraph (2). 
(2) RETIREMENT.—Service described in sub-
section (a) which is performed by an incumbent be-
fore, 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 appro-
priate 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 SERV-
ICE.—
(1) IN GENERAL.—An individual who makes an 
election under subsection (c)(2) may, with respect to 
prior service performed by such individual, con-
tribute to the Civil Service Retirement and Disability 
Fund the difference between the individual contribu-
tions that were actually 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 incum-
bent shall remain fully creditable as law enforcement 
officer service, but the resulting annuity shall be re-