1. Short title This Act may be cited as the Financial Relief for Feds Act of 2019 . 2. Tax-favored withdrawals from retirement plans (a) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any Federal Government shutdown distribution. (b) Aggregate dollar limitation (1) In general For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as Federal Government shutdown distributions for any taxable year, and with respect to any Federal appropriations lapse, shall not exceed the excess (if any) of— (A) the applicable amount, over (B) the aggregate amounts treated as Federal Government shutdown distributions received by such individual with respect to such Federal appropriations lapse. (2) Applicable amount For purposes of paragraph (1), the applicable amount with respect to an individual is an amount equal to— (A) $4,000, multiplied by (B) the number of 14-day periods beginning during any Federal appropriations lapse with respect to such individual. (3) Treatment of plan distributions (A) In general If a distribution to an individual would (without regard to paragraph (1)) be a Federal Government shutdown distribution, a plan shall not be treated as violating any provision of law merely because the plan treats such distribution as a Federal Government shutdown distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds the applicable amount with respect to such individual. (B) No TSP conditions on contributions or distributions In the case of the Thrift Savings Fund, no limit on the number of distributions made to an individual, or on the amount of contributions which may be made by such individual, shall be imposed solely by reason of a distribution which is a Federal Government shutdown distribution. (4) Controlled group For purposes of paragraph (3), the term controlled group means