1. Short title This Act may be cited as the Emergency Relief for Federal Workers Act of 2019 . 2. Waiver of 10-percent additional tax on certain financial hardship distributions from Thrift Savings Plan (a) In general Paragraph (2) of section 72(t) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Distributions to Federal employees affected by a qualified lapse in appropriations (i) In general Distributions made from the Thrift Savings Plan under subchapter III of chapter 84 of title 5, United States Code, upon financial hardship of an individual who is a Federal employee and who is on furlough or who is working without pay due to a qualified lapse in appropriations, if such distributions are made during the period of such qualified lapse in appropriations (including distributions which are in process as of the end of such lapse). (ii) Limitation Subclause (i) shall apply to any distributions only to the extent the aggregate of such distributions does not exceed $30,000 with respect to any qualified lapse in appropriations. (iii) Qualified lapse in appropriations For purposes of this subparagraph, the term qualified lapse in appropriations means a period of continuous lapse in Federal appropriations (including a partial lapse) of at least 2 weeks. (iv) Other terms For purposes of this subparagraph, the terms furlough and pay have the respective meanings given such terms by section 7511 of title 5, United States Code. . (b) Effective date The amendment made by this section shall apply to distributions made after December 21, 2018. 3. Thrift Savings Plan provisions (a) In-Service withdrawals Section 8433(h) of title 5, United States Code, is amended by adding at the end the following: (6) (A) In this paragraph— (i) the term applicable date , with respect to a covered age-based withdrawal or covered hardship withdrawal made during a qualified lapse in appropriations, means the date that is 120 days after the last day of the qualified lapse in appropriations