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S. 380

Correctional Officer Fairness Act of 2015

Correctional Officer Fairness Act of 2015

Amends the Internal Revenue Code to exempt from the 10% additional tax on early distributions from tax-exempt retirement plans distributions from a thrift savings fund to a qualified federal correctional officer who has reached age 50 or has completed 25 years of credible service, whichever is earlier. Defines "qualified federal correctional officer" as an individual who is employed by the Federal Bureau of Prisons as a correctional officer and has completed 20 years of creditable service.

Read twice and referred to the Committee on Finance.

Sen. Toomey, Patrick [R-PA](R-PA)Sponsor
2 cosponsors1 D1 R
2cosponsors1committees2actions1related bills7subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Correctional Officer Fairness Act of 2015 — Informed