The 114th Congress passed the ‘Defending Public Safety Employees’ Retirement Act’ in June of 2015. This bill amended the Internal Revenue Code to allow federal law enforcement officers and fire fighters to avoid the 10 percent tax penalty on TSP retirement funds and other 401(k)-type plans tapped before the age of 59 and a half. State and local public safety employees have been exempt from this 10 percent tax penalty since 2006. LEOFF Plan 2 is unaffected by this piece of legislation.