FLEOA Works to Negate Tax Impacts on Federal LEOs

October 19, 2020

Senator Chris Van Hollen

United States Senate

110 Hart Senate

Office Building Washington, DC 20510


Dear Senator Van Hollen,

We write to you today to express our support for your proposed legislation to allow federal employees to provide written consent to opt in to or out of the current payroll tax deferral program. This would include both federal civilian and military members. Your legislation adds the layer of informed consent by the employee on whether or not to have their payrolls taxes deferred that is currently missing from the deferral program.

From our understanding, the payroll tax deferral program was instituted by the Administration in order to put more money in the pockets of American workers during the coronavirus pandemic. While this gesture has honorable intentions, there are lingering concerns of the financial impact of not withholding the tax for those making less than $104,000 annually, or $4,000 per pay period, in the absence of clarifying guidance from the Treasury Department. Our members have raised numerous questions concerning the unanticipated tax implications for federal law enforcement officers that may occur in 2021 and the imposition of a 12% tax burden for the first four months of next year. As it now stands, this directive would provide short term relief but a potential long term negative financial impact on our members and other federal employees.

While we agree on the need to provide additional financial relief to millions of Americans struggling with the financial impacts of the COVID-19 pandemic, it is equally imperative that any unintended consequences of this policy be addressed this year. To that end, we would ask that you continue to work with us, the Administration, and the Treasury Department on a full waiver of any payroll tax deferred through the rest of 2020. This is in line with what Secretary Mnuchin has already outlined and will ensure that no federal employees will suffer from financial hardship in 2021.

On behalf of the membership of FLEOA, thank you for your continued leadership on issues important to federal law enforcement officers and other federal employees. We look forward to continuing to work with you to see this legislation enacted into law.


Larry Cosme

National President

Federal Law Enforcement Officers Association