Law Enforcement Officers Equity Act

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.