This bill aims to provide financial assistance to federal employees impacted by government shutdowns. It amends the Internal Revenue Code to waive the 10-percent additional tax on certain distributions from the Thrift Savings Plan (TSP) for employees on furlough or working without pay due to a "qualified lapse in appropriations." This waiver applies to distributions up to $30,000 per lapse, with this amount subject to future inflation adjustments, and defines a qualified lapse as a continuous period of at least two weeks. Furthermore, the legislation modifies Thrift Savings Plan rules to facilitate financial relief during these periods. It permits affected employees to make financial hardship withdrawals from their TSP accounts, up to the same $30,000 limit, without restrictions on the number of withdrawals. Importantly, employees can repay these withdrawals within 120 days after the lapse ends, treating them as tax-free rollovers. The bill also ensures that missed TSP loan payments due to a shutdown are not considered taxable distributions, and it directs the TSP Board to establish rules for making loans to affected employees during a lapse.