Emergency Relief for Federal Workers Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5674 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5674 To amend the Internal Revenue Code of 1986 to waive certain penalties for affected Federal employees receiving a distribution from the Thrift Savings Plan during a lapse in appropriations, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 3, 2025 Mr. Beyer (for himself, Ms. Elfreth, Ms. Norton, Mr. Subramanyam, Ms. McClellan, Mr. Walkinshaw, Mr. Moulton, Ms. Velazquez, Mr. Whitesides, Mr. Jackson of Illinois, Mr. Nadler, Mrs. McIver, Mrs. Watson Coleman, Mr. Carter of Louisiana, Ms. Tlaib, Mr. Johnson of Georgia, Mr. Schneider, Mr. Goldman of New York, Ms. Lois Frankel of Florida, Ms. Moore of Wisconsin, Mr. Thanedar, Mr. Costa, and Mrs. McClain Delaney) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to waive certain penalties for affected Federal employees receiving a distribution from the Thrift Savings Plan during a lapse in appropriations, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Emergency Relief for Federal Workers Act of 2025''. SEC. 2. WAIVER OF 10-PERCENT ADDITIONAL TAX ON CERTAIN FINANCIAL HARDSHIP DISTRIBUTIONS FROM THRIFT SAVINGS PLAN. (a) In General.--Paragraph (2) of section 72(t) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subpa