1. Short title This Act may be cited as the Trust Returned to the United States Taxpayer Act or the TRUST Act . 2. Amendments (a) Relating to CSRS Section 8332(o)(2) of title 5, United States Code, is amended— (1) in subparagraph (A)— (A) by repealing clause (ii); and (B) in clause (iii)— (i) by striking or at the end of subclause (I)(bb); (ii) by striking the period at the end of subclause (II)(bb) and inserting ; or ; and (iii) by adding after subclause (II) the following: (III) is committed after the date of enactment of the Trust Returned to the United States Taxpayer Act and is described under subparagraph (B)(xxxii). ; and (2) in subparagraph (B), by adding at the end the following: (xxxii) (I) An offense, not otherwise described under this subparagraph, which is a felony under the laws of a State or the United States. (II) For purposes of this clause, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the Virgin Islands. . (b) Relating to FERS Section 8411(l)(2) of title 5, United States Code, is amended— (1) by repealing subparagraph (B); and (2) in subparagraph (C), by striking subsection. and inserting subsection, or, in the case of an offense described in section 8332(o)(2)(B)(xxxii), after the date of enactment of the Trust Returned to the United States Taxpayer Act . . (c) Application For purposes of applying section 8332(o) of title 5, United States Code, the amendments made by this section shall apply to any act or omission occurring after the date of enactment of this Act.