ICE FROST Act

Each covered employee shall be paid a supplemental payment equal to 25 percent of the employee’s annual rate of basic pay.

Each covered employee serving in a hazardous duty area, as determined under paragraph (2), shall be paid, in addition to any payment under subsection (a), a supplemental payment equal to 15 percent of the employee’s annual rate of basic pay.

The following geographic areas shall be designated as hazardous duty areas:

(i) Chicago-Naperville Consolidated Metropolitan Statistical Area.

(ii) Detroit-Warren-Ann Arbor Consolidated Metropolitan Statistical Area.

(iii) Los Angeles-Long Beach Consolidated Metropolitan Statistical Area.

(iv) Memphis-Forrest City Consolidated Metropolitan Statistical Area.

(v) Minneapolis-St. Paul-Bloomington, Minnesota, Consolidated Metropolitan Statistical Area.

(vi) New York-Newark Consolidated Metropolitan Statistical Area.

(vii) San Jose-San Francisco-Oakland Consolidated Metropolitan Statistical Area.

(viii) St. Louis-St. Charles-Farmington Consolidated Metropolitan Statistical Area.

(ix) Washington-Baltimore-Arlington Consolidated Metropolitan Statistical Area.

(x) Any other statistical area determined by the Director of the Office of Personnel Management, in coordination with the Secretary of Homeland Security and the Attorney General, meets criteria for elevated risk to covered employees under subparagraph (B).

An area may be designated under paragraph (2)(A)(x) if such area presents an elevated risk to covered employees based on 1 or more of the following factors:

(i) Violent crime levels.

(ii) Increased presence of transnational criminal organizations.

(iii) Significant concentration of aliens unlawfully present in the United States.

(iv) Documented incidents of assaults, interference, or threats directed to covered employees.

(v) Any other factor the Director, the Secretary, or the Attorney General determines is an elevated risk to covered employees.

The Director, in consultation with the Secretary and the Attorney General, shall—

(A) review each designation under paragraph (2) not less than annually; and

(B) terminate any designation under such paragraph that no longer meets the criteria under subparagraph (2)(B).

The supplemental payments under this section shall—

(1) with respect to any supplemental payment under subsection (a), be paid as a lump-sum on the first day of the first pay period beginning on or after the date of the enactment of this Act and annually thereafter;

(2) with respect to any supplemental payment under subsection (b)(2)(A), be paid as a lump-sum on the first day of the first pay period beginning on or after the date of the enactment of this Act and annually thereafter until the designation is terminated under subsection (b)(3)(B);

(3) with respect to a supplemental payment for any area designated after the date of the enactment of this Act under subsection (b)(2)(B), be paid as a lump-sum on the first day of the first pay period beginning on or after the date of such designation and annually thereafter until the designation is terminated under subsection (b)(3)(B);

(4) be in addition to a covered employee’s rate of basic pay and any other allowance, differential, bonus, award, or other similar cash payment; and

(5) with respect to the application of section 5307 of title 5, United States Code, not be counted as part of the aggregate compensation of the covered employee.

In this section—

(1) the term covered employee means a law enforcement officer performing immigration enforcement operations (defined as the identification, apprehension, arrest, detention, or removal of aliens unlawfully present in the United States in violation of the Immigration and Nationality Act (8 U.S.C. 1101 et seq.));

(2) the term Director means the Director of the Office of Personnel Management;

(3) the term law enforcement officer has the meaning given such term in section 5541(3) of title 5, United States Code;

(4) the term Secretary means the Secretary of Homeland Security;

(5) the term transnational criminal organization means a group of persons that includes 1 or more foreign persons that engages in or facilitates an ongoing pattern of serious criminal activity involving the jurisdictions of at least 2 foreign states, or 1 foreign state and the United States, and that threatens the national security, foreign policy, or economy of the United States; and

(6) the term violent crime has the meaning given the term crime of violence in section 16 of title 18, United States Code.

Section 4475(a) of the Internal Revenue Code of 1986 is amended by striking equal to 1 percent and all that follows, and inserting the following: equal to the sum of—

(1) 1 percent of the amount of such transfer, plus

(2) the specified surcharge (if any) with respect to such transfer.

Section 4475(e) of such Code is amended by adding at the end the following new paragraph:

The term specified surcharge means, with respect to any remittance transfer—

(i) in the case of the designated recipient of such transfer being located in a specified foreign country, an amount equal to $199,

(ii) in the case of the designated recipient of such transfer being located in a foreign country with respect to which the visa overstay rate (as defined in section 217(c)(8)(C)(ii) of the Immigration and Nationality Act) exceeds 2 percent, an amount equal to $99, and

(iii) in the case of both clauses (i) and (ii) applying, the sum of the amounts described in such clauses.

For purposes of subparagraph (A), the term specified foreign country means Afghanistan, Burma, Chad, Republic of the Congo, Equatorial Guinea, Eritrea, Haiti, Iran, Libya, Somalia, Sudan, or Yemen.

Section 4475(e)(1) of such Code is amended by inserting designated recipient, after The terms.

The amendments made by this section shall apply to transfers made after the date of the enactment of this Act.