5 USC § 8440f - Maximum percentage allowable for certain participants

---
identifier: "/us/usc/t5/s8440f"
source: "usc"
legal_status: "official_legal_evidence"
title: "5 USC § 8440f - Maximum percentage allowable for certain participants"
title_number: 5
title_name: "GOVERNMENT ORGANIZATION AND EMPLOYEES"
section_number: "8440f"
section_name: "Maximum percentage allowable for certain participants"
chapter_number: 84
chapter_name: "FEDERAL EMPLOYEES’ RETIREMENT SYSTEM"
subchapter_number: "III"
subchapter_name: "THRIFT SAVINGS PLAN"
part_number: "III"
part_name: "EMPLOYEES"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 106–554, § 1(a)(4) [div. B, title I, § 138(a)(7)(A)], Dec. 21, 2000, 114 Stat. 2763, 2763A–234; amended Pub. L. 107–304, § 1(b)(2), Nov. 27, 2002, 116 Stat. 2363.)"
---


# § 8440f. Maximum percentage allowable for certain participants

**(a)** The maximum percentage allowable under this section shall be determined in accordance with the following table:

| In the case of a pay period beginning in fiscal year: | The maximum percentageallowable is: |
| --- | --- |
| 2001 | 6 |
| 2002 | 7 |
| 2003 | 8 |
| 2004 | 9 |
| 2005 | 10 |
| 2006 or thereafter | 100. |

**(b)** Notwithstanding any limitation under this section, an eligible participant (as defined by section 414(v) of the Internal Revenue Code of 1986) may make such additional contributions to the Thrift Savings Fund as are permitted by such section 414(v) and regulations of the Executive Director consistent therewith.

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**Source Credit**: (Added Pub. L. 106–554, § 1(a)(4) [div. B, title I, § 138(a)(7)(A)], Dec. 21, 2000, 114 Stat. 2763, 2763A–234; amended Pub. L. 107–304, § 1(b)(2), Nov. 27, 2002, 116 Stat. 2363.)

## Editorial Notes

### References in Text

Section 414(v) of the Internal Revenue Code of 1986, referred to in subsec. (b), is classified to , Internal Revenue Code.

### Amendments

2002— designated existing provisions as subsec. (a) and added subsec. (b).

## Statutory Notes and Related Subsidiaries

### Effective Date of 2002 Amendment

Amendment by  effective as of the earliest practicable date determined by the Executive Director in regulations, see , set out as a note under .