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S 380 114th Congress Senate

Correctional Officer Fairness Act of 2015

Official title: A bill to amend the Internal Revenue Code of 1986 to provide an exemption from the tax on early distributions for certain Bureau of Prisons correctional office… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide an exemption from the tax on early distributions for certain Bureau of Prisons correctional officers who retire before age 55, and for other purposes.

Introduced: February 5, 2015 See on congress.gov
Taxation Correctional facilities and imprisonmentDepartment of JusticeEmployee benefits and pensionsGovernment employee pay, benefits, personnel management
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Income tax exclusionLaw enforcement officersSales and excise taxes
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 2015
Read twice and referred to the Committee on Finance.
Feb 5, 2015
Introduced in Senate
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 Latest action February 5, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 969 Related bill Federal Public Safety Retirement Fairness Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Capito, Shelley Moore
West Virginia · Feb 23, 2015
 D
Bennet, Michael F.
Colorado · Feb 5, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 380: Correctional Officer Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-380/
MLA
"S. 380: Correctional Officer Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-380/.
Bluebook (legal)
S. 380, 114th Cong. (2026), https://openamerica.io/bill/114-S-380/.
Markdown link
[S. 380: Correctional Officer Fairness Act of 2015](https://openamerica.io/bill/114-S-380/)
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