,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bbeg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #bh1    
#bjad ,mr4 ,toomey introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide an   
exemption from the tax on early         
distributions for certain ,bureau of    
,prisons correctional officers who      
retire before age #ee1 and for other    
purposes4  #a4 ,short title  ,this ,act 
may be cited as the ,correctional       
,officer ,fairness ,act of #bjad4  #b4  
,exemption from tax on early            
distributions  7a7 ,in general          
,subsection 7t7 of section #gb of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#aa7         
,distributions to qualified ,federal    
correctional officers from the ,thrift  
,savings ,fund  7,a7 ,in general ,in the
 case of a distribution to a qualified  

,federal correctional officer from the  
,thrift ,savings ,fund established under
 section #hdcg of title #e1 ,united     
,states ,code1 paragraph 7#b77;,a77v7 of
 this subsection shall be applied by    
substituting age #ej 7or1 if earlier1   
the age at which the employee has       
completed #be years of creditable       
service7 for age #ee4  7,b7 ,qualified  
,federal correctional officer ,for      
purposes of this paragraph1 the term    
qualified ,federal correctional officer 
means an individual-- 7i7 who is        
employed by the ,bureau of ,prisons as a
 correctional officer1 and  7ii7 who has
 completed #bj years of creditable      
service4  7,c7 ,creditable service ,for 
purposes of this paragraph1 the term    
creditable service means creditable     
service under section #hcca or #hdaa of 
title #e1 ,united ,states ,code4  4  7b7
 ,effective date ,the amendment made by 
this section shall apply to             
distributions made after the date of the
 enactment of this ,act4