ICE FROST Act

This legislation aims to provide increased compensation for federal personnel engaged in immigration enforcement operations. It mandates a supplemental payment equal to 25 percent of a covered employee's annual basic pay. Additionally, employees serving in designated hazardous duty areas will receive an extra 15 percent supplemental payment. Hazardous duty areas include specific metropolitan statistical areas such as Chicago, Los Angeles, and New York, among others. The Director of the Office of Personnel Management, in coordination with the Secretary of Homeland Security and the Attorney General, can also designate other areas based on factors like violent crime levels, the presence of transnational criminal organizations, or high concentrations of unlawfully present aliens. These designations are subject to annual review and potential termination. To fund these supplemental payments, the bill amends the Internal Revenue Code to impose new surcharges on certain international remittance transfers. A specified surcharge of $199 applies to transfers where the recipient is located in one of several listed "specified foreign countries," including Afghanistan and Iran. An additional $99 surcharge is levied if the recipient is in a foreign country with a visa overstay rate exceeding two percent, with both surcharges applying if both conditions are met.