---
kind: "section"
citation: "5 U.S.C. § 8440f"
title: "5"
title_heading: "Government Organization and Employees"
number: "8440f"
heading: "Maximum percentage allowable for certain participants"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/8440f"
units:
  - "Part III — Employees"
  - "Subpart G — Insurance and Annuities"
  - "Chapter 84 — Federal Employees’ Retirement System"
  - "Subchapter III — Thrift Savings Plan"
---

# §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](/usc/5/7511.md?p=a-4) period beginning<br>in fiscal year: | The maximum percentage<br>allowable is: |
  | --- | --- |
  | 2001 | 6 |
  | 2002 | 7 |
  | 2003 | 8 |
  | 2004 | 9 |
  | 2005 | 10 |
  | 2006 or thereafter | 100. |

- (b) Notwithstanding any limitation under this section, an [eligible](/usc/5/4701.md?p=a-3) participant (as defined by section 414(v) of the Internal Revenue Code of 1986) may make such additional contributions to the Thrift Savings [Fund](/usc/5/8401.md?p=6) as are permitted by such [section 414(v)](/usc/5/414.md) and regulations of the [Executive Director](/usc/5/8401.md?p=13) consistent therewith.

## 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.)

## Notes

### Editorial Notes

### References in Text

Section 414(v) of the Internal Revenue Code of 1986, referred to in subsec. (b), is classified to section 414(v) of Title 26, Internal Revenue Code.

### Amendments

2002—Pub. L. 107–304 designated existing provisions as subsec. (a) and added subsec. (b).

### Statutory Notes and Related Subsidiaries

### Effective Date of 2002 Amendment

Amendment by Pub. L. 107–304 effective as of the earliest practicable date determined by the Executive Director in regulations, see section 1(c) of Pub. L. 107–304, set out as a note under section 8351 of this title.