§ 8440e.
(c)
Except as otherwise provided in this section, the provisions of this subchapter and subchapter VII shall apply with respect to members making contributions to the Thrift Savings Fund, and such members shall, for purposes of this subchapter and subchapter VII, be considered employees within the meaning of section 8401(11).
(e)
Modernized Retirement System.—
(1)
TSP contributions.—
Notwithstanding any other provision of law, the Secretary concerned shall make contributions to the Thrift Savings Fund, in accordance with section 8432 (except to the extent the requirements under such section are modified by this subsection), for the benefit of a member—
(A)
who first enters a uniformed service on or after January 1, 2018; or
(B)
who—
(i)
first entered a uniformed service before January 1, 2018;
(ii)
has completed fewer than 12 years of service in the uniformed services as of December 31, 2017; and
(iii)
makes the election described in section 1409(b)(4)(B) or 12729(f)(2) of title 10 to receive Thrift Savings Plan contributions under this subsection in exchange for the reduced multipliers described in section 1409(b)(4)(A) or 12739(f)(1) of title 10, as applicable, for purposes of calculating the retired pay of the member.
(2)
Maximum amount.—
The amount contributed under this subsection by the Secretary concerned for the benefit of a full TSP member for any pay period shall not be more than 5 percent of the member’s basic pay for such pay period. Any such contribution under this subsection, though in accordance with section 8432 as provided in paragraph (1), is instead of, and not in addition to, amounts contributable under section 8432 as provided in section 8432(c).
(3)
Timing and duration of contributions.—
(A)
Automatic contributions.—
The Secretary concerned shall make a contribution described in section 8432(c)(1) under this subsection for the benefit of a member described in paragraph (1) for any pay period during the period that—
(i)
begins—
(I)
on or after the day that is 60 days afer the date the member first enters a uniformed service, in the case of a member described in paragraph (1)(A); or
(II)
on or after the date the member makes the election described in paragraph (1)(B), in the case of a member making such an election; and
(ii)
ends on the day such member completes 26 years of service as a member of the uniformed services.
(B)
Matching contributions.—
The Secretary concerned shall make a contribution described in section 8432(c)(2) under this subsection for the benefit of a member described in paragraph (1) for any pay period during the period that—
(i)
begins—
(I)
on or after the day that is 2 years and 1 day after the date the member first enters a uniformed service, in the case of a member described in paragraph (1)(A); or
(II)
on or after the date the member makes the election described in paragraph (1)(B), in the case of a member making such an election; and
(ii)
ends on the day such member completes 26 years of service as a member of the uniformed services.
(4)
Protections for spouses and former spouses.—
Section 8435 shall apply to a full TSP member in the same manner as such section is applied to an employee or Member under such section.
(Added [Pub. L. 106–65, div. A, title VI, § 661(a)(2)(A)], Oct. 5, 1999, [113 Stat. 670]; amended [Pub. L. 106–398, § 1 [[div. A]], title VI, § 661(c)], Oct. 30, 2000, [114 Stat. 1654], 1654A–167; [Pub. L. 106–554, § 1(a)(4) [div. B, title I, § 138(a)(6)]], Dec. 21, 2000, [114 Stat. 2763], 2763A–233; [Pub. L. 108–469, § 1(d)(8)], Dec. 21, 2004, [118 Stat. 3892]; [Pub. L. 114–92, div. A, title VI, § 632(a)], Nov. 25, 2015, [129 Stat. 845].)