The purpose of this legislation is to provide financial relief to federal employees who are affected by government shutdowns, specifically those who are furloughed or working without pay. The law aims to amend the Internal Revenue Code to waive certain penalties for these employees when they withdraw funds from their Thrift Savings Plan during a lapse in appropriations. Key provisions of the law include the waiver of a 10 percent additional tax on distributions from the Thrift Savings Plan for employees who are on furlough or working without pay due to a government shutdown.