[Congressional Record Volume 141, Number 40 (Friday, March 3, 1995)]
[Extensions of Remarks]
[Pages E513-E514]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


     LEGISLATION REGARDING RETIREMENT PACKAGE FOR REVENUE OFFICERS

                                 ______


                         HON. RONALD D. COLEMAN

                                of texas

                    in the house of representatives

                         Friday, March 3, 1995
  Mr. COLEMAN. Mr. Speaker, I rise today to introduce a bill which 
grants an early retirement package for revenue officers of the Internal 
Revenue Service, Customs Inspectors of the U.S. Customs Service, and 
immigration inspectors of the Immigration and Naturalization Service.
  The legislation will amend the current law that grants retirement 
after 20 years to Federal law enforcement officers and firefighters, 
but does not include the groups mentioned above. Similar to currently 
covered law enforcement officers and firefighters, the employees to be 
covered under this bill have very hazardous, physically taxing 
occupations, and it is in the public's interest to ensure a vigorous 
work force in these positions.
  Because my district is located on the United States-Mexico border, I 
know first hand the hardship and hazards that these employees endure on 
a daily basis. Most recently, drug smugglers have attempted to actually 
run over inspectors by speeding through our border crossings. Some 
Customs employees have lost their lives in the line of duty. These 
employees are confronted everyday with the criminal element. We must 
ensure that they receive adequate and competitive benefits so that we 
can continue to recruit the highest caliber people for these positions.
  The need for a 20-year retirement benefit for inspectors of the 
Customs Service is easily apparent. These employees are the country's 
first line of defense against terrorism and the smuggling of illegal 
drugs at our borders. They have the authority to apprehend those 
engaged in such activities. They are responsible for the majority of 
arrests performed by Customs Service employees. These employees face 
multiple challenges. They confront leading criminals in the drug war, 
organized crime figures, and increasingly sophisticated white-collar 
criminals.
  The physical demands of the Revenue officer job are evidenced by 
heavy workloads, and a high rate of job stress, resulting in a variety 
of physical and mental symptoms. The employees frequently use 
pseudonyms to hide their identity because of the large threat to their 
personal safety.
  This legislation is cost effective. Any cost is more than offset by 
savings in training costs and increased revenue collection. A 20-year 
retirement bill for these employees will reduce turnover, increase 
yield, decrease employee recruitment and development costs, and enhance 
the retention of a well-trained and experienced work force.
  It is imperative that we establish an effective Inspector and Revenue 
officer work force to ensure the integrity of our borders and proper 
collection of the taxes and duties due the Federal Government.
  This bill, once enacted, will correct an oversight for these Federal 
employees. I ask the committee of jurisdiction to take up the 
legislation as rapidly as possible, and urge my colleagues to support 
it.
                                H.R. --

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. CIVIL SERVICE RETIREMENT SYSTEM.

       (a) Treatment as Law Enforcement Officers.--Section 
     8331(20) of title 5, United States Code, is amended by 
     striking ``administrative position.'' and inserting 
     ``administrative position, and any revenue officer, customs 
     inspector, customs canine enforcement officer, and 
     Immigration and Naturalization inspector.''.
       (b) Definitions.--Section 8331 of title 5, United States 
     Code, is amended--
       (1) by striking ``and'' at the end of paragraph (25);
       (2) by striking the period at the end of paragraph (26) and 
     inserting a semicolon; and
       (3) by adding at the end the following:
       ``(27) `revenue officer' means an employee of the Internal 
     Revenue Service, the duties of whose position are primarily 
     the collection of delinquent taxes and the securing of 
     delinquent returns, including an employee engaged in this 
     activity who is transferred to a supervisory or 
     administrative position;
       ``(28) `customs inspector' means an employee of the United 
     States Customs Service, the duties of whose position are 
     primarily to--
       ``(A) enforce laws and regulations governing the importing 
     and exporting of merchandise;
       ``(B) process and control passengers and baggage;
       ``(C) interdict smuggled merchandise and contraband; and
       ``(D) apprehend (if warranted) persons involved in 
     violations of customs laws,
     including an employee engaged in this activity who is 
     transferred to a supervisory or administrative position;
       ``(29) `customs canine enforcement officer' means an 
     employee of the United States Customs Service, the duties of 
     whose position are primarily to work directly with a dog in 
     an effort to--
       ``(A) enforce laws and regulations governing the importing 
     and exporting of merchandise;
       ``(B) process and control passengers and baggage;
       ``(C) interdict smuggled merchandise and contraband; and
       ``(D) apprehend (if warranted) persons involved in 
     violations of customs laws,

     [[Page E514]] including an employee engaged in this activity 
     who is transferred to a supervisory or administrative 
     position; and
       ``(30) `Immigration and Naturalization inspector' means an 
     employee of the Immigration and Naturalization Service, the 
     duties of whose position are primarily the controlling and 
     guarding of the boundaries and borders of the United States 
     against the illegal entry of aliens, including an employee 
     engaged in this activity who is transferred to a supervisory 
     or administrative position.''.

     SEC. 2. FEDERAL EMPLOYEES' RETIREMENT SYSTEM.

       (a) Treatment as Law Enforcement Officers.--Section 
     8401(17) of title 5, United States Code, is amended by adding 
     at the end the following: ``such term includes any revenue 
     officer, customs inspector, customs canine enforcement 
     officer, and Immigration and Naturalization inspector;''.
       (b) Definitions.--Section 8401 of title 5, United States 
     Code, is amended--
       (1) by striking ``and'' at the end of paragraph (31);
       (2) by striking the period at the end of paragraph (32) and 
     inserting a semicolon; and
       (3) by adding at the end the following:
       ``(33) `revenue officer' means an employee of the Internal 
     Revenue Service, the duties of whose position are primarily 
     the collection of delinquent taxes and the securing of 
     delinquent returns, including an employee engaged in this 
     activity who is transferred to a supervisory or 
     administrative position;
       ``(34) `customs inspector' means an employee of the United 
     States Customs Service, the duties of whose position are 
     primarily to--
       ``(A) enforce laws and regulations governing the importing 
     and exporting of merchandise;
       ``(B) process and control passengers and baggage;
       ``(C) interdict smuggled merchandise and contraband; and
       ``(D) apprehend (if warranted) persons involved in 
     violations of customs laws,

     including an employee engaged in this activity who is 
     transferred to a supervisory or administrative position;
       ``(35) `customs canine enforcement officer' means an 
     employee of the United States Customs Service, the duties of 
     whose position are primarily to work directly with a dog in 
     an effort to--
       ``(A) enforce laws and regulations governing the importing 
     and exporting of merchandise;
       ``(B) process and control passengers and baggage;
       ``(C) interdict smuggled merchandise and contraband; and
       ``(D) apprehend (if warranted) persons involved in 
     violations of customs laws, 
     incuding an employee engaged in this activity who is 
     transferred to a supervisory or administrative position; and
       ``(36) `Immigration and Naturalization inspector' means an 
     employee of the Immigration and Naturalization Service, the 
     duties of whose position are primarily the controlling and 
     guarding of the boundaries and borders of the United States 
     against the illegal entry of aliens, including an employee 
     engaged in this activity who is transferred to a supervisory 
     or administrative position.''.

     SEC. 3. EFFECTIVE DATE; PRIOR SERVICE.

       (a) Effective Date.--Except as otherwise provided in this 
     section, this Act and the amendments made by this Act--
       (1) shall take effect on the 90th day after the date of the 
     enactment of this Act; and
       (2) shall apply with respect to an individual only if such 
     individual serves as a revenue officer, customs inspector, 
     customs canine enforcement officer, or Immigration and 
     Naturalization inspector on or after the effective date of 
     this Act.
       (b) Prior Service.--
       (1) Employee contributions.--In administering chapter 83 or 
     84 of title 5, United States Code, with respect to an 
     individual who satisfies subsection (a)(2), the amendments 
     made by this Act shall be disregarded for purposes of any 
     service performed before the effective date of this Act as a 
     revenue officer, customs inspector, customs canine 
     enforcement officer, or Immigration and Naturalization 
     inspector, unless such individual deposits into the Fund, 
     within such time and in such manner as the Office of 
     Personnel Management by regulation requires, an amount equal 
     to the amount by which--
       (A) the deductions from pay which would have been required 
     for such service had such amendments then been in effect; 
     exceeds
       (B) the amounts actually deducted from such pay (less any 
     amounts refunded and not repaid),

     with interest.
       (2) Agency Contributions.--Not later than 90 days after the 
     full amount required under paragraph (1) has been paid by an 
     individual, the agency that employed such individual during 
     the period of service to which such amount relates shall pay 
     into the Fund, with interest, an amount equal to the amount 
     by which--
       (A) the Government contributions which would have been 
     required for such service, had such amendments then been in 
     effect; exceeds
       (B) the Government contributions actually made for such 
     service.
       (c) Regulatons.--The Office of Personnel Management shall 
     prescribe such regulations as may be necessary to carry out 
     this Act, including regulations for determining the amount of 
     any interest to be paid under this section.
       (d) Definitions.--For the purpose of this section--
       (1) each of the terms ``revenue officer'', ``customs 
     inspector'', ``customs canine enforcement officer'', and 
     ``Immigration and Naturalization inspector'' has the meaning 
     given it by section 8331 or 8401 (as the case may be) of 
     title 5, United States Code, as amended by this Act; and
       (2) the term ``Fund'' means the Civil Service Retirement 
     and Disability Fund under section 8348 of title 5, United 
     States Code.
     

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