US Code

Public Law 119-73 (01/23/2026)

5 U.S.C. § 8351

Participation in the Thrift Savings Plan

(a)
(1)
section 8437 of this title An employee or Member may elect to contribute to the Thrift Savings Fund established by .
(2)
An election may be made under paragraph (1) as provided under section 8432(b) for individuals who are subject to chapter 84 of this title.
(b)
(1)
Except as otherwise provided in this subsection, the provisions of subchapters III and VII of chapter 84 of this title shall apply with respect to employees and Members making contributions to the Thrift Savings Fund under subsection (a) of this section.
(2)
(A)
An employee or Member may contribute to the Thrift Savings Fund in any pay period any amount not exceeding the maximum percentage of such employee’s or Member’s basic pay for such pay period allowable under subparagraph (B).
(B)

In the case of a pay period beginning

 in fiscal year:

The maximum percentage

allowable is:

2001

6  

2002

7  

2003

8  

2004

9  

2005

10  

2006 or thereafter

100.
The maximum percentage allowable under this subparagraph shall be determined in accordance with the following table:
(C)
Notwithstanding any limitation under this paragraph, an eligible participant (as defined by section 414(v) of the Internal Revenue Code of 1986) may make such additional contributions to the Thrift Savings Fund as are permitted by such section 414(v) and regulations of the Executive Director consistent therewith.
(3)
section 8432(c) of this title No contributions may be made by an employing agency for the benefit of an employee or Member under .
(4)
Section 8433(b) of this title applies to any employee or Member who elects to make contributions to the Thrift Savings Fund under subsection (a) of this section and separates from Government employment.
(5)
(A)
section 8435 of this title The provisions of that require a waiver or consent by the spouse of an employee or Member (or former employee or Member) shall not apply with respect to sums in the Thrift Savings Fund contributed by the employee or Member (or former employee or Member) and earnings in the fund attributable to such sums.
(B)
An election or change of election authorized by subchapter III of chapter 84 of this title shall be effective in the case of a married employee or Member, and a loan or withdrawal may be approved under section 8433(g) and (h) of this title in such case, only after the Executive Director notifies the employee’s or Member’s spouse that the election or change of election has been made or that the Executive Director has received an application for such loan or withdrawal, as the case may be.
(C)
Subparagraph (B) may be waived with respect to a spouse if the employee or Member establishes to the satisfaction of the Executive Director of the Federal Retirement Thrift Investment Board that the whereabouts of such spouse cannot be determined.
(D)
Except with respect to the making of loans or withdrawals under section 8433(g) or (h), none of the provisions of this paragraph requiring notification to a spouse or former spouse of an employee, Member, former employee, or former Member shall apply in any case in which the nonforfeitable account balance of the employee, Member, former employee, or former Member is $3,500 or less.
(6)
Notwithstanding paragraph (4), if an employee or Member separates from Government employment and such employee’s or Member’s nonforfeitable account balance is less than an amount that the Executive Director prescribes by regulation, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment.
(7)
For the purpose of this section, the term “nonforfeitable account balance” has the same meaning as under section 8401(32).
(8)
In applying section 8432b to an employee contributing to the Thrift Savings Fund after being restored to or reemployed in a position subject to this subchapter, pursuant to chapter 43 of title 38—
(A)
any reference in such section to contributions under section 8432(a) shall be considered a reference to employee contributions under this section, except that the reference in section 8432b(b)(2)(B) to employee contributions under section 8432(a) shall be considered a reference to employee contributions under this subchapter and section 8440e;
(B)
the contribution rate under section 8432b(b)(2)(A) shall be the maximum percentage allowable under subsection (b)(2) of this section; and
(C)
subsections (c) and (d) of section 8432b shall be disregarded.
(9)
For the purpose of this section, separation from Government employment includes a transfer described in section 8431.
(c)
A member of the Foreign Service described in section 103(6) of the Foreign Service Act of 1980 shall be ineligible to make any election under this section.
(d)
(1)
A foreign national employee of the Central Intelligence Agency whose services are performed outside the United States shall be ineligible to make an election under this section.
(2)
(A)
Public Law 107–30650 U.S.C. 403–41
1 See References in Text note below.
Only those employees of the Central Intelligence Agency participating in the pilot project required by section 402(b) of the Intelligence Authorization Act for Fiscal Year 2003 (; note)  and making contributions to the Thrift Savings Fund out of basic pay may also contribute (by direct transfer to the Fund) any part of bonus pay received by the employee as part of the pilot project.
(B)
section 8432(d) of this title Contributions under this paragraph are subject to .
(e)
The Executive Director of the Federal Retirement Thrift Investment Board may prescribe regulations to carry out this section.

Pub. L. 99–335, title II, § 206(a)(1)100 Stat. 593Pub. L. 100–238, title I, § 111(a)101 Stat. 1750Pub. L. 101–335104 Stat. 320Pub. L. 102–183, title III, § 308(a)105 Stat. 1265Pub. L. 102–484, div. D, title XLIV, § 4437(c)106 Stat. 2724Pub. L. 103–226, § 9(a)108 Stat. 118Pub. L. 103–353, § 4(d)108 Stat. 3172Pub. L. 104–208, div. A, title I, § 101(f) [title VI, § 659 [title II, § 202]110 Stat. 3009–314Pub. L. 106–65, div. A, title VI, § 661(a)(3)(B)113 Stat. 671Pub. L. 106–168, title II, § 203(b)113 Stat. 1820Pub. L. 106–554, § 1(a)(4) [div. B, title I, § 138(b)]114 Stat. 2763Pub. L. 107–304, § 1(a)116 Stat. 2363Pub. L. 108–177, title IV, § 405(b)(1)117 Stat. 2632Pub. L. 108–469, § 1(d)(1)118 Stat. 3891(Added , , ; amended , , ; , §§ 3(b)(1), 6(b)(1), , , 323; , , ; , , ; , (i)(1), (2), , , 121; , , ; ], , , 3009–372, 3009–374; , , ; , , ; , , , 2763A–234; , , ; , , ; , , .)

Editorial Notes

References in Text

section 414(v) of Title 26Section 414(v) of the Internal Revenue Code of 1986, referred to in subsec. (b)(2)(C), is classified to , Internal Revenue Code.

section 3903(6) of Title 22Section 103(6) of the Foreign Service Act of 1980, referred to in subsec. (c), is classified to , Foreign Relations and Intercourse.

Pub. L. 107–306116 Stat. 2383section 403–4 of Title 50section 3505 of Title 50The Intelligence Authorization Act for Fiscal Year 2003, referred to in subsec. (d)(2)(A), is , , . Section 402 of the Act was formerly set out as a note under , War and National Defense, and was editorially reclassified as a note under .

Amendments

Pub. L. 108–4692004—Subsec. (a)(2). substituted “as” for “only during a period”.

Pub. L. 108–1772003—Subsec. (d). designated existing provisions as par. (1) and added par. (2).

Pub. L. 107–3042002—Subsec. (b)(2)(C). added subpar. (C).

Pub. L. 106–5542000—Subsec. (b)(2). designated existing provisions as subpar. (A), substituted “the maximum percentage of such employee’s or Member’s basic pay for such pay period allowable under subparagraph (B).” for “5 percent of the amount of the employee’s or Member’s basic pay for such period.”, and added subpar. (B).

Pub. L. 106–65, § 661(a)(3)(B)(ii)1999—Subsec. (b)(8)(A). , inserted before semicolon at end “, except that the reference in section 8432b(b)(2)(B) to employee contributions under section 8432(a) shall be considered a reference to employee contributions under this subchapter and section 8440e”.

Pub. L. 106–65, § 661(a)(3)(B)(i)Pub. L. 106–168, and , amended subsec. (b) identically, redesignating par. (11) as (8).

Pub. L. 106–168Subsec. (b)(9). added par. (9).

Pub. L. 106–65, § 661(a)(3)(B)(i)Pub. L. 106–168Subsec. (b)(11). , and , amended subsec. (b) identically, redesignating par. (11) as (8).

Pub. L. 104–208, § 101(f) [title VI, § 659 [title II, § 202(1)(A)]1996—Subsec. (b)(5)(B). ], substituted “An election or change of election” for “An election, change of election, or modification (relating to the commencement date of a deferred annuity)”, inserted “or withdrawal” after “and a loan” and “and (h)” after “8433(g)”, substituted “the election or change of election” for “the election, change of election, or modification”, and inserted “or withdrawal” after “for such loan”.

Pub. L. 104–208, § 101(f) [title VI, § 659 [title II, § 202(1)(B)]Subsec. (b)(5)(D). ], inserted “or withdrawals” after “of loans” and “or (h)” after “8433(g)”.

Pub. L. 104–208, § 101(f) [title VI, § 659 [title II, § 202(2)]Subsec. (b)(6). ], substituted “less than an amount that the Executive Director prescribes by regulation” for “$3,500 or less” and struck out “unless the employee or Member elects, at such time and otherwise in such manner as the Executive Director prescribes, one of the options available under subsection (b)” before period at end.

Pub. L. 103–226, § 9(a)(1)Section 8433(b) of this titlesection 8337 of this titlesection 3502(a) of this titlesection 3595(a) of this title1994—Subsec. (b)(4). , amended par. (4) generally. Prior to amendment, par. (4) read as follows: “ applies to any employee or Member who elects to make contributions to the Thrift Savings Fund under subsection (a) of this section and separates from Government employment entitled to an immediate annuity under this subchapter (including a disability retirement annuity under ), separates from Government employment pursuant to regulations under or procedures under in a reduction in force, or separates from Government employment entitled to benefits under subchapter I of chapter 81 of this title.”

Pub. L. 103–226, § 9(a)(2)Section 8433(c) of this titleSubsec. (b)(5). , (3), redesignated par. (7) as (5) and struck out former par. (5) which read as follows: “ applies to any employee or Member who elects to make contributions to the Thrift Savings Fund under subsection (a) of this section and separates entitled to a deferred annuity under this subchapter.”

Pub. L. 103–226, § 9(a)(4)Subsec. (b)(5)(B) to (D). , (i)(1), (2), substituted “section 8433(g)” for “section 8433(i)” in subpars. (B) and (D) and struck out “or former spouse” after “spouse” in two places in subpar. (C).

Pub. L. 103–226, § 9(a)(5)Subsec. (b)(6). , amended par. (6) generally. Prior to amendment, par. (6) read as follows: “Notwithstanding paragraphs (4) and (5), if an employee or Member separates from Government employment under circumstances making such employee or Member eligible to make an election under subsection (b) or (c) of section 8433, and such employee’s or Member’s nonforfeitable account balance is $3,500 or less, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment unless the employee or Member elects, at such time and otherwise in such manner as the Executive Director prescribes, one of the options available under such subsection (b) or (c), as applicable.”

Pub. L. 103–226, § 9(a)(2)Section 8433(d) of this title, (3), redesignated par. (9) as (6) and struck out former par. (6) which read as follows: “ applies to any employee or Member who elects to make contributions to the Thrift Savings Fund under subsection (a) of this section and separates from the service before becoming entitled to an immediate or deferred annuity under this subchapter.”

Pub. L. 103–226, § 9(a)(6)Subsec. (b)(7). , which directed substitution of “nonforfeitable” for “nonforfeiture”, could not be executed because the term “nonforfeiture” does not appear in text.

Pub. L. 103–226, § 9(a)(3), redesignated par. (10) as (7). Former par. (7) redesignated (5).

Pub. L. 103–226, § 9(a)(2)Subsec. (b)(8). , struck out par. (8) which read as follows: “Notwithstanding paragraph (6), if an employee or Member who elects to make contributions to the Thrift Savings Fund under subsection (a) separates from Government employment before becoming entitled to a deferred or immediate annuity under this subchapter, and such employee’s or Member’s nonforfeitable account balance is $3,500 or less, the Executive Director shall pay the nonforfeitable account balance to the participant in a single payment unless the employee or Member elects, at such time and otherwise in such manner as the Executive Director prescribes, to have the nonforfeitable account balance transferred to an eligible retirement plan as provided in section 8433(e).”

Pub. L. 103–226, § 9(a)(3)Subsec. (b)(9), (10). , redesignated pars. (9) and (10) as (6) and (7), respectively.

Pub. L. 103–353Subsec. (b)(11). added par. (11).

Pub. L. 102–484section 3502(a) of this titlesection 3595(a) of this titlesection 8337 of this title1992—Subsec. (b)(4). inserted “, separates from Government employment pursuant to regulations under or procedures under in a reduction in force,” after “)”.

Pub. L. 102–1831991—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 101–335, § 6(b)(1)(B)1990—Subsec. (b)(7)(D). , added subpar. (D).

Pub. L. 101–335, § 6(b)(1)(A)Subsec. (b)(8). , added par. (8).

Pub. L. 101–335, § 3(b)(1)section 8438(b)(1)(A) of this title, struck out par. (8) which read as follows: “Sums contributed under this section and earnings attributable to such sums may be invested and reinvested only in the Government Securities Investment Fund established under .”

Pub. L. 101–335, § 6(b)(1)(A)Subsec. (b)(9), (10). , added pars. (9) and (10).

Pub. L. 100–2381988—Subsecs. (c), (d). added subsec. (c) and redesignated former subsec. (c) as (d).

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Pub. L. 107–304, § 1(c)116 Stat. 2363

section 8474(a) of title 5“The amendments made by this section [amending this section and sections 8432 and 8440f of this title] shall take effect as of the earliest practicable date, as determined by the Executive Director (appointed under , United States Code) in regulations.”
, , , provided that:

Effective Date of 2000 Amendment

Pub. L. 106–554, § 1(a)(4) [div. B, title I, § 138(c)]114 Stat. 2763

“(1)

In general .—

section 8440f of this titleThe amendments made by this section [enacting and amending this section and sections 8432 and 8440a to 8440e of this title] shall take effect on the date of enactment of this Act [].
“(2)

Coordination with election periods .—

The Executive Director shall by regulation determine the first election period in which elections may be made consistent with the amendments made by this section.
“(3)

Definitions .—

For purposes of this section—
“(A)
section 8432(b) of title 5 the term ‘election period’ means a period afforded under , United States Code; and
“(B)
section 8401(13) of title 5 the term ‘Executive Director’ has the meaning given such term by , United States Code.”
, , , 2763A–234, provided that:

Effective Date of 1999 Amendments

Pub. L. 106–168section 203(c) of Pub. L. 106–168section 8431 of this titleAmendment by applicable with respect to transfers occurring before, on, or after , with special rule for applying amendment with respect to transfers occurring before , see , set out as an Effective Date note under .

section 661(a)(3)(B)(ii) of Pub. L. 106–65section 663 of Pub. L. 106–65section 8440e of this titleAmendment by effective 180 days after , unless postponed, see , as amended, set out as an Effective Date note under .

Effective Date of 1996 Amendment

Pub. L. 104–208Pub. L. 104–208section 5545a of this titleAmendment by effective , and withdrawals and elections as provided under such amendment to be made at earliest practicable date as determined by Executive Director in regulations, see section 101(f) [title VI, § 659 [title II, § 207]] of , set out as a note under .

Effective Date of 1994 Amendments

Pub. L. 103–353Pub. L. 103–353section 8432b of this titleAmendment by effective , and applicable to any employee whose release from military service, discharge from hospitalization, or other similar event making the individual eligible to seek restoration or reemployment under chapter 43 of Title 38, Veterans’ Benefits, occurs on or after , with special rules for applying amendment to employees restored or reemployed before effective date, see section 4(e), (f) of , set out as an Effective Date note under .

Pub. L. 103–226, § 9(j)108 Stat. 122

“This section [amending this section and sections 8433 to 8435, 8437, and 8440a to 8440d of this title] shall take effect 1 year after the date of the enactment of this Act [] or on such earlier date as the Executive Director of the Federal Retirement Thrift Investment Board shall provide in regulation.”
, , , provided that: [Implementing regulations were published in the Federal Register , 60 F.R. 9595, effective .]

Effective Date of 1992 Amendment

Pub. L. 102–484, div. D, title XLIV, § 4437(d)106 Stat. 2725

section 8474 of title 5“The amendments made by this section [amending this section and sections 8433 and 8435 of this title] shall apply with respect to separations occurring after , or such earlier date as the Executive Director (appointed under , United States Code) may by regulation prescribe.”
, , , provided that:

Effective Date of 1991 Amendment

Pub. L. 102–183, title III, § 308(b)105 Stat. 1266

“(1)
The amendment made by subsection (a) [amending this section] shall take effect as of .
“(2)
section 8437 of title 5 Any refund which becomes payable as a result of the effective date specified in paragraph (1) shall, to the extent that that refund involves an individual’s contributions to the Thrift Savings Fund (established under , United States Code), be adjusted to reflect any earnings attributable thereto.”
, , , provided that:

Effective Date of 1990 Amendment

Pub. L. 101–335, § 3(c)104 Stat. 321

section 8438 of this titlesection 8432(b) of title 5“Subsections (a) and (b), and the amendments made by such subsections [amending this section and sections 8438, 8440a, and 8440b of this title and enacting provisions set out as a note under ], shall be effective as of the second election period described in , United States Code, beginning after the date of enactment of this Act [], or as of such earlier date as the Executive Director may by regulation prescribe.”
, , , provided that:

Pub. L. 101–335, § 6(c)104 Stat. 324

section 8433 of this titlesection 8432(b) of title 5“This section, and the amendments made by this section [amending this section and sections 8401, 8433, 8435, 8440a, and 8440b of this title and enacting provisions set out as a note under ], shall be effective as of the second election period described in , United States Code, beginning after the date of enactment of this Act [] (or as of such earlier date as the Executive Director may by regulation prescribe), and shall apply with respect to separations occurring before, on, or after that effective date.”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–238, title I, § 111(b)101 Stat. 1750

section 8437 of title 5“The amendments made by subsection (a) [amending this section] shall be effective as of . Any refund which becomes payable as a result of the preceding sentence shall, to the extent that such refund involves an individual’s contributions to the Thrift Savings Fund (established under , United States Code), be adjusted to reflect any earnings attributable thereto.”
, , , provided that:

Effective Date

section 702(a) of Pub. L. 99–335section 8401 of this titleSection effective , see , set out as a note under .

Period When Election May First Be Made

Pub. L. 99–335, title II, § 206(b)100 Stat. 594Pub. L. 99–509, title VI, § 6001(b)100 Stat. 19305 U.S.C. 8351, , , as amended by , , , provided that an election could first be made by a Federal employee or a Member of Congress under (a)(2) during an election period prescribed by Executive Director of Federal Retirement Thrift Investment Board to begin on , with such election to take effect on first day of employee’s or Member’s first pay period which began on or after the date of the election. The maximum amount that an employee or Member could elect to contribute during any pay period which began on or after , and before , was an amount equal to 7.5 percent of the individual’s basic pay for that period.