Federal Whistleblower Laws: Protections and How to Report
Federal whistleblower laws protect employees who report violations of law, fraud against the government, and safety hazards. Statutes such as the Whistleblower Protection Act shield federal workers from discharge and reprisals, while the False Claims Act lets private-sector whistleblowers sue on the government's behalf and recover 15 to 30 percent of the proceeds under 31 U.S.C. § 3730(d).
A Summary of Federal Whistleblower Statutes
The United States has several whistleblower statutes that are designed to protect employees or individuals who have information that may be in the interest of public safety and health. The federal government encourages whistleblowers to report violations of the country's laws, rules, or regulations in order to protect the general public. The country's statutes cover various subject areas such as motor vehicle safety, environment conservation, nuclear safety, fraud, and food safety.
If you are looking for specific state whistleblower laws, you can browse whistleblower protections by state.
The following are federal whistleblower protections in the United States:
Clean Air Act
The Clean Air Act is a federal law that regulates air emissions across the United States. Under this act, employers are not allowed to discharge or in any way discriminate against an employee with respect to the employee's terms of employment, compensation, and privileges in retaliation for:
- Commencing or causing a commence of a proceeding under this act or a proceeding for the administration or enforcement of any directive required by this act.
- Testifying or intending to testify in a proceeding related to this act.
- Assisting or participating in any manner in a proceeding related to this act.
Filing
Complaints under this act should be filed with the secretary of labor within 30 days of the retaliation.
Surface Transportation Assistance Act (STAA)
The STAA protects drivers and other employees who work with commercial motor vehicles. OSHA administers this provision and lists it on its official statute page as the Surface Transportation Assistance Act, so a complaint filed under it is an STAA complaint, not a complaint under any separately named commercial motor vehicle statute.
Under this act, it is against the law for an employer to discharge, alter terms of employment, or in any way discriminate against an employee in retaliation for:
- Filing a complaint or instituting a proceeding related to a violation of a commercial motor vehicle safety or security regulation, standard, or order.
- Testifying or intending to testify in a proceeding concerning such a violation.
- Refusing to operate a motor vehicle that violates the standards set by this act or one that is in an unsafe condition.
Filing
Complaints under this act should be filed with the Secretary of Labor within 180 days of the retaliatory action.
Comprehensive Environmental Response Compensation and Liability Act of 1980 (CERCLA)
The CERCLA, which is also known as Superfund, is an act that provides funds to facilitate the cleanup of abandoned hazardous waste sites, spills, and other emergency releases of pollutants and contaminants into the environment. The act also has the mandate of seeking the parties responsible for the release of pollutants into the environment in order to assure their cooperation in the cleanup.
Under this act, employers are not allowed to discharge or in any way discriminate against an employee in retaliation for:
- Disclosing information related to this act to a government authority.
- Instituting or causing the institution of a proceeding related to this act.
- Testifying or intending to testify in a proceeding related to the enforcement of this act.
Filing
Complaints under this statute should be filed with the Secretary of Labor within 30 days of the retaliation.
42 U.S.C. § 9610(a).
National Defense Authorization Act (NDAA)
The NDAA is a federal law that specifies the annual budget and expenditures of the United States Department of Defense. Under this act, an employee of a contractor may not be discharged, demoted, or otherwise discriminated against as a reprisal for:
- Disclosing mismanagement of a federal contract or grant.
- Disclosing an abuse of authority under this act.
- Disclosing a violation of a rule, law, or regulation related to this act or federal contracts.
- Disclosing a waste of federal funds.
- Disclosing an existing danger to public health and safety.
Filing
Complaints under this act go to the Inspector General of the Department of Defense, or the Inspector General of the National Aeronautics and Space Administration. A complaint may not be brought more than three years after the date on which the alleged reprisal took place.
Watch out: Congress renumbered this provision. What was 10 U.S.C. § 2409 is now 10 U.S.C. § 4701, effective January 1, 2022, under Pub. L. 116-283. Older articles and forms still citing § 2409 point to a section number that no longer carries the operative text, so cite § 4701 in anything you file.
Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act)
The Dodd-Frank Act was established to regulate lenders, banks, and other financial institutions to protect consumers and to prevent a recession. Section 748 of the Dodd-Frank Act amended the Commodity Exchange Act (CEA) to make it illegal for employers to discharge or in any way discriminate against employees in retaliation for:
- Disclosing information concerning a violation of the CEA to the Commodity Futures Trading Commission (CFTC).
- Participating in an investigation or administrative action held by the CFTC to investigate a violation of the CEA.
Filing
Whistleblowers who suffer discrimination or any other form of retaliation that violate provisions of the CEA may file a lawsuit in the appropriate district court.
The Dodd-Frank Act amended the Securities Exchange Act of 1934 by adding Section 21F. This section states that it is against the law for an employer to discharge or in any way discriminate against an employee in retaliation for:
- Disclosing information concerning a violation of the securities laws to the Securities and Exchange Commission (SEC).
- Participating in an investigation or administrative action held by the SEC to investigate a violation of the securities laws.
- Disclosing information that is required by the Securities Exchange Act or any other law that is under the jurisdiction of SEC.
Relief for retaliation
An employee who prevails on a Section 21F retaliation claim is entitled under 15 U.S.C. § 78u-6(h) to:
- Reinstatement with the same seniority status the individual would have had but for the discrimination.
- Two times the amount of back pay otherwise owed, with interest.
- Compensation for litigation costs, expert witness fees, and reasonable attorneys' fees.
Section 1057 of the Dodd-Frank Act makes it illegal for employers who are involved in the business of providing consumer financial products or services and material service related to the provision of such products or services to discharge or in any way discriminate against an employee in retaliation for:
- Disclosing or intending to disclose information concerning a violation of a law or regulation that is under the jurisdiction of the Bureau of Consumer Financial Protection to the relevant authority, e.g., government entity or employer.
- Testifying or intending to testify in a proceeding concerning a law that is under the jurisdiction of the Bureau.
- Instituting or causing the instituting of a proceeding related to federal consumer financial law.
- Refusing to participate in an activity that would result in a violation of a law that is under the jurisdiction of the Bureau.
Filing
Complaints under Section 1057 of the Dodd-Frank Act should be filed with the Secretary of Labor within 180 days of the retaliatory action.
P.L. 111-203, § 748, 124 Stat. 1376, 1739 (2010); 15 U.S.C. § 78u-6.
SEC Whistleblower Award Program (Dodd-Frank Section 21F)
Section 21F does more than bar retaliation. It also directs the SEC to pay money awards to whistleblowers whose original information leads to a successful enforcement action, which is a separate right from the anti-retaliation protection described above.
An award is available only in what the statute calls a covered judicial or administrative action. 15 U.S.C. § 78u-6(a)(1) defines that as any judicial or administrative action brought by the Commission under the securities laws "that results in monetary sanctions exceeding $1,000,000." Below that threshold, the award program does not apply, though the anti-retaliation protection still can.
Where the threshold is met, § 78u-6(b)(1) directs the Commission to pay the whistleblower "not less than 10 percent, in total" and "not more than 30 percent, in total, of what has been collected of the monetary sanctions imposed" in the action. Where in that band a given award lands is the Commission's determination, so no specific percentage is promised to any reporter.
IRS Whistleblower Office
The IRS runs its own award program for people who report tax underpayments and violations of the internal revenue laws. Like the SEC program, it is an award program rather than an anti-retaliation statute, and it is administered by the IRS Whistleblower Office rather than the Department of Labor.
Under the mandatory award program in Internal Revenue Code § 7623(b), a whistleblower whose information leads the IRS to proceed with an action receives an award of at least 15 percent but not more than 30 percent of the proceeds collected as a result of that action, subject to the reduction described below. The Bipartisan Budget Act of 2018 defined the proceeds that count toward that calculation.
Section 7623(b) sets two thresholds, and § 7623(b)(5) requires both. The proceeds in dispute must exceed $2,000,000, and where the target is an individual taxpayer, that individual's gross income must exceed $200,000 for a taxable year subject to the action. A claim that misses either threshold falls under the discretionary program in § 7623(a), where an award is possible but is not mandated by statute at a set percentage.
Watch out: The $2,000,000 figure is the one usually quoted on its own, and reporting a large dispute is not enough by itself. Where the target is an individual rather than a business, the $200,000 gross-income test applies as well, so a substantial dispute involving a lower-income individual falls outside the mandatory program entirely.
Section 7623(b)(2) separately caps the award at no more than 10 percent of the proceeds collected where the action is principally based on disclosures that were already public, such as a judicial or administrative hearing, a government report, or a news media account, unless the whistleblower was the original source of that information.
Filing
Claims are submitted to the IRS Whistleblower Office on Form 211, Application for Award for Original Information.
26 U.S.C. § 7623; IRS Whistleblower Office.
Energy Reorganization Act (ERA)
The ERA was enacted to regulate the nuclear energy industry with the aim of increasing safety by setting nuclear safety standards. Under this act, it is illegal for employers to discharge or in any way discriminate against an employee in retaliation for:
- Disclosing information concerning a violation of the ERA or the Atomic Energy Act (AEA) to the employer.
- Refusing to participate in activities that would violate the ERA or AEA.
- Testifying before congress or at any proceeding regarding ERA and AEA.
- Commencing a proceeding that is related to ERA or AEA.
Filing
Complaints under this act should be filed with the Secretary of Labor within 180 days of the retaliatory action.
42 U.S.C. § 5851(b).
Fair Labor Standards Act (FLSA)
FLSA is a federal law that establishes minimum wage, overtime pay eligibility, recordkeeping, and child labor standards for all workers in the entire United States. Under this act, employers are not allowed to discharge or in any way discriminate against an employee in retaliation for:
- Filing a complaint under this act.
- Instituting a proceeding under this act.
- Testifying or intending to testify in a proceeding related to this act.
- Serving or intending to serve on an industry committee.
Penalty
An employer who willfully violates this act by retaliating against an employee is, upon conviction, subject to criminal penalties under 29 U.S.C. § 216(a): a fine of not more than $10,000, or imprisonment for not more than six months, or both. Both the willfulness requirement and the need for a conviction matter, because retaliation alone does not trigger this subsection. Imprisonment is available only for an offense committed after a prior conviction under that same subsection, so a first offense carries the fine rather than jail.
29 U.S.C. § 215(a)(3); 29 U.S.C. § 216(a).
FDA Food Safety Modernization Act (FSMA)
FSMA was established to regulate the growing, harvesting, and processing of foods. It makes it illegal for entities involved in food production to discharge, alter terms of employment, or in any way discriminate against an employee in retaliation for:
- Disclosing, intending to disclose or participating in the disclosing of information concerning a violation of this act to the employer, the federal government, or the attorney general of a state.
- Testifying or intending to testify in a proceeding related to a violation of this act.
- Participating or intending to participate in a proceeding related to this act.
- Refusing to take part in an activity that would result in a violation of this act.
Filing
Complaints under this act should be filed with the Secretary of Labor within 180 days of the violation.
Watch out: This provision is frequently miscited. The operative text sits at 21 U.S.C. § 399d, added by Pub. L. 111-353, and that is the section OSHA names on its own statute list. Older articles and forms citing other section numbers in title 21 point to text that does not carry this protection.
Federal Mine Safety and Health Act (FMSHA)
FMSHA was enacted to improve the health and safety standards in United States mines. Under this act, employers are not allowed to refuse to hire, discharge, or in any way discriminate against an individual in retaliation for:
- Filing a complaint under this act.
- The individual being a subject of medical evaluations and potential transfer.
- Instituting or testifying in a proceeding under this act.
- Exercising a right that is endorsed by this act.
Filing
Complaints under this act should be filed with the Secretary of Labor within 60 days of the retaliation.
30 U.S.C. § 815(c)(1).
Federal Water Pollution Control Act (FWPCA)
The FWPCA was established to address water pollution in the United States. Under this act, employers are not allowed to discharge or in any way discriminate against an employee in retaliation for instituting a proceeding related to this act, filing a complaint or testifying or intending to testify in a proceeding related to the enforcement of this act.
Filing
Complaints under this statute should be filed with the Secretary of Labor within 30 days.
33 U.S.C. § 1367(a).
Longshore and Harbor Workers' Compensation Act (LHWCA)
LHWCA is a federal law that protects those in maritime occupations by ensuring that they receive compensation, medical care, and vocational rehabilitation services if they become disabled as a result of job injuries that occur on the navigable waters of the United States or in adjoining areas. Under this law, employers are not allowed to discharge or in any way discriminate against an employee in retaliation for claiming or attempting to claim compensation from the employer, or testifying or intending to testify in a proceeding related to this act.
Penalties and the worker's own remedy
Employers who violate this act may be liable to pay a penalty of not less than $1,000 or more than $5,000, as determined by the deputy commissioner.
That penalty does not go to the worker. The statute directs that it be paid to the deputy commissioner for deposit in the special fund. The worker's own remedy sits in the same section: an employee discriminated against shall be restored to employment and shall be compensated by the employer for any loss of wages arising out of the discrimination. That restoration and compensation is not available where the employee has ceased to be qualified to perform the duties of the job.
Migrant and Seasonal Agricultural Worker Protection Act (MSAWPA)
This act was established to protect migrant and seasonal agricultural workers by creating employment standards. These standards regulate wages, housing, transportation, disclosures, and recordkeeping. Under this act, employers are not allowed to discharge or in any way discriminate against any migrant and seasonal agricultural workers in retaliation for:
- Filing a complaint under this act.
- Instituting or causing the institution of a proceeding related to the anti-retaliation provisions of this act.
- Testifying in a proceeding under this act.
- Exercising a right endorsed by this act.
Filing
Complaints under this act should be filed with the Secretary of Labor within 180 days of the retaliation.
29 U.S.C. § 1855(a).
Occupational Safety and Health Act (OSHA)
OSHA ensures that workers across the United States are working in safe and healthy conditions. Under this act, employers are not allowed to discharge, or in any way discriminate against an employee in retaliation for:
- Filing a complaint under this act.
- Instituting or participating in the institution of a proceeding under this act.
- Testifying or intending to testify in a proceeding related to OSHA.
- Exercising a right that is afforded by OSHA.
Filing
Complaints under this act should be filed with the Secretary of Labor within 30 days of the retaliatory action.
29 U.S.C. § 660(c).
Safe Drinking Water Act (SDWA)
The SDWA was established to ensure that Americans have access to safe drinking water. Under this act, employers are not allowed to fire or discriminate in any way against an employee in retaliation for:
- Filing a complaint under this act.
- Instituting a proceeding under this act.
- Testifying or intending to testify in a proceeding related to the enforcement of this act.
Filing
Complaints under this statute should be filed with the Secretary of Labor within 30 days of the retaliatory action.
42 U.S.C. § 300j-9(i)(1),(2).
Sarbanes-Oxley Act of 2002 (SOX)
SOX was established with the aim of protecting investors by improving the reliability and accuracy of corporate disclosures. Under this act, publicly traded companies and nationally recognized statistical rating organizations are not allowed to discharge, suspend, or in any way discriminate against an employee in retaliation for:
- Disclosing information concerning a violation of this act.
- Testifying or participating in an investigation or proceeding related to a violation of this act or any SEC rule.
Filing
Complaints under this act should be filed with the secretary of labor within 180 days.
18 U.S.C. § 1514A(a).
Solid Waste Disposal Act (SWDA)
The SWDA was established to improve the methods used in disposing of solid waste. Under this act, employers are prohibited from discharging or in any way discriminating against their employees in retaliation for filing or instituting a proceeding under this act or testifying or intending to testify in a proceeding related to the enforcement of this act.
Filing
Complaints under this act should be filed with the Secretary of Labor within 30 days of the retaliation.
42 U.S.C. § 6971(a).
Surface Mining Control and Reclamation Act (SMCRA)
The SMCRA was established to regulate coal mines with the aim of reducing their environmental impacts and reclaiming abandoned coal mines. Under this act, it is unlawful for an employer to discharge or in any way discriminate against an employee in retaliation for:
- Filing or instituting a proceeding under this act.
- Testifying or intending to testify in a proceeding under this act.
Filing
Complaints under this act should be filed within 30 days of the retaliatory action.
30 U.S.C. § 1293(a).
Toxic Substances Control Act (TSCA)
The TSCA provides the United States Environmental Protection Agency (EPA) with regulatory powers to regulate the use of toxic substances. Under this act, employers are not allowed to discharge, alter terms of employment or discriminate against an employee in retaliation for:
- Commencing or intending to commence a proceeding under this act.
- Testifying or intending to testify in a proceeding under this act.
- Participating in a proceeding related to the enforcement of this act.
Filing
Complaints under this act should be filed with the Secretary of Labor within 30 days of the retaliation.
15 U.S.C. § 2622(a).
Other Statutes OSHA Enforces
The statutes above are the most commonly discussed, but they are not the whole list. OSHA's Whistleblower Protection Program administers the anti-retaliation provisions of more than 20 federal statutes, and its official list at whistleblowers.gov also includes:
- Wendell H. Ford Aviation Investment and Reform Act for the 21st Century (AIR21)
- Federal Railroad Safety Act (FRSA)
- National Transit Systems Security Act (NTSSA)
- Moving Ahead for Progress in the 21st Century Act (MAP-21)
- Pipeline Safety Improvement Act (PSIA)
- Taxpayer First Act (TFA)
- Anti-Money Laundering Act (AMLA)
- Criminal Antitrust Anti-Retaliation Act (CAARA)
- Consumer Product Safety Improvement Act (CPSIA)
- Affordable Care Act (ACA)
- Seaman's Protection Act (SPA)
- Asbestos Hazard Emergency Response Act (AHERA)
- International Safe Container Act (ISCA)
Watch out: Each of these statutes carries its own filing deadline, and the deadlines are measured in days, not years. Do not assume a deadline from one statute carries over to another. Confirm the deadline for the specific statute you are filing under on OSHA's current statute list before you rely on any general figure, because a complaint filed late can be dismissed without the merits ever being considered.
Whistleblower Protection Act (WPA)
The WPA was established to protect federal employees from unlawful discharge or reprisals. Under this law, employers are not allowed to discharge or take any personnel action against an employee in retaliation for:
- Disclosing a violation of a law, rule, or regulation.
- Disclosing information concerning gross mismanagement, waste of funds, or abuse of authority.
- Disclosing the existence of substantial danger to public health and safety.
- Exercising an appeal granted by law, rule, or regulation.
- Lawfully assisting others in an appeal, complaint, or grievance right that is granted by law, rule, or regulation.
- Refusing to carry out a directive that would result in a violation of a law, rule, or regulation.
Also, employees are only protected if the disclosure is not prohibited by law and not required to be kept secret by an Executive Order in the interest of national defense or foreign affairs.
Which employers the WPA does not reach
The prohibited personnel practice rules turn on the definition of agency in 5 U.S.C. § 2302(a)(2)(C), which excludes:
- Government Accountability Office.
- Federal Bureau of Investigation.
- Central Intelligence Agency.
- Defense Intelligence Agency.
- National Geospatial-Intelligence Agency.
- National Security Agency.
- Office of the Director of National Intelligence.
- National Reconnaissance Office.
- Any other executive agency the President determines has as its principal function the conduct of foreign intelligence or counterintelligence activities.
- Government corporations, except as to prohibited personnel practices described in subsection (b)(8) or subsection (b)(9)(A)(i), (B), (C), or (D). Note that subsection (b)(9)(A)(ii) is not carved back in, so the exception is narrower than a general reference to (b)(9) would suggest.
Postal workers sit outside these rules through a different route. Under 5 U.S.C. § 2105(e), an employee of the United States Postal Service or of the Postal Regulatory Commission is deemed not an employee for purposes of Title 5, which is the title that contains the prohibited personnel practice provisions. Note that the body once called the Postal Rate Commission is now the Postal Regulatory Commission, so older sources use the former name.
Filing
The Office of Special Counsel (OSC) is responsible for receiving complaints concerning prohibited personnel actions from employees. The special counsel also investigates the allegations brought forward by the employees.
Penalty
Discipline under this statute runs against the individual who committed the prohibited personnel practice rather than against the agency. Where the Special Counsel prepares a complaint against that employee and the Merit Systems Protection Board sustains it, the Board's final order may impose:
- Removal from job position.
- Reduction in grade.
- Debarment from federal employment for not more than 5 years.
- Suspension or reprimand.
- A civil penalty not to exceed $1,000.
Section 1215(a)(3) states that list exhaustively, and attorney fees are not on it. Separately from these disciplinary actions, a prevailing complainant may be awarded reasonable attorney fees as part of corrective action under 5 U.S.C. § 1214(g) and § 7701(g). Those are remedies that run to the employee, not sanctions imposed on the official who committed the practice.
P.L. 101-12, 103 Stat. 16; P.L. 103-424, 108 Stat. 4361; 5 U.S.C. § 1215; 5 U.S.C. § 1214(g); 5 U.S.C. § 7701(g); 5 U.S.C. § 2302.
The False Claims Act
The False Claims Act protects whistleblowers who expose fraudulent activity that is done to defraud the federal government. Most of these fraudulent activities involve false payment claims related to Medicare, Medicaid, or other federal healthcare programs. The act also awards whistleblowers a portion of the money the government recovers.
Relief for retaliation
Employers found to have unlawfully retaliated against an employee may be ordered by a court to provide the complainant with:
- Two times the complainant's back wages plus interest.
- Reinstatement to the previous job position.
- Litigation costs.
- Any other compensatory damages the court deems appropriate.
Penalties against the party that submitted false claims
A party that submits false claims may also be ordered to:
- Pay 3 times the amount of damages the government sustains, under 31 U.S.C. § 3729(a)(1). A court may reduce that to 2 times damages where the defendant furnished the government all known information within 30 days, fully cooperated with the investigation, and no criminal or civil action had yet commenced, under § 3729(a)(2).
- Pay a civil penalty for each false claim.
The per-claim penalty figure is the number most often reported incorrectly, because the statute and the number actually assessed are not the same. Section 3729(a)(1) sets a base of "not less than $5,000 and not more than $10,000, as adjusted by the Federal Civil Penalties Inflation Adjustment Act of 1990." That adjustment happens on a regular schedule, and the Department of Justice publishes the resulting figures at 28 C.F.R. § 85.5.
For penalties assessed after February 12, 2024, that table set the range at $13,946 to $27,894 per claim. That is the most recent figure confirmed in the published Code of Federal Regulations, and because the amount is revised on an inflation schedule, it may already have been increased again. Check the current version of 28 C.F.R. § 85.5 for the amount in force on your date rather than relying on any figure quoted in an article, including this one.
Qui tam lawsuits and the whistleblower's share
Under what is known as a qui tam lawsuit, an employee can file a lawsuit on behalf of the government. The share the whistleblower receives depends on whether the government takes over the case:
| Scenario | Whistleblower's share | Citation |
|---|---|---|
| Government intervenes and proceeds with the action | At least 15 percent but not more than 25 percent of the proceeds | 31 U.S.C. § 3730(d)(1) |
| Government declines and the whistleblower litigates alone | Not less than 25 percent and not more than 30 percent of the proceeds | 31 U.S.C. § 3730(d)(2) |
| Action based primarily on already-public disclosures the whistleblower did not supply | No more than 10 percent of the proceeds | 31 U.S.C. § 3730(d)(1) |
Watch out: That third row is where whistleblowers lose most of the value of a case. Where a court finds the action is based primarily on specific information that was already publicly disclosed, and the person bringing the action did not provide that information, the court may award no more than 10 percent of the proceeds. Bringing the government information it does not already have is what drives the size of an award.
31 U.S.C. § 3729; 31 U.S.C. § 3730.
Penalties for Federal Whistleblower Laws
Unless stated otherwise by a statute or an act, employers found guilty of violating an act or statute may be ordered to:
- Stop the violation.
- Reinstate the complainant to a previous job position.
- Pay back pay.
- Reinstate the complainant's full fringe benefits and privileges.
- Pay any other compensatory damages deemed appropriate by the court.
Watch out: Filing deadlines under these statutes are jurisdictional in practical terms, and several of them run for only 30 days from the retaliatory act. A worker who waits to see whether the situation improves before filing can lose the claim entirely on timing alone, regardless of how strong the underlying disclosure was. If you are weighing whether to report, identify which statute covers your disclosure and what its deadline is before anything else.
This article presents general legal information about federal whistleblower statutes in the United States. It is not legal advice, and it does not address state whistleblower laws, which impose their own separate deadlines and remedies. For advice about your own situation, consult an attorney licensed in your state.
Updates
Corrected the False Claims Act whistleblower award to 15 to 25 percent when the government intervenes, replaced an outdated per-claim penalty figure with the current inflation-adjusted range, and updated the defense-contractor citation to 10 U.S.C. 4701 following its renumbering. Corrected the food-safety whistleblower citation to 21 U.S.C. 399d, the section that actually carries that protection. Corrected the IRS award program to show both of its thresholds, since the $2,000,000 proceeds test is not the only one and an individual taxpayer's gross income must also exceed $200,000. Added the 10 percent ceiling that applies to IRS claims based on already-public information, the Longshore Act's restoration and back-wages remedy for the worker, and the willfulness and conviction requirements for criminal penalties under the Fair Labor Standards Act. Added coverage of the SEC and IRS whistleblower award programs, corrected the Surface Transportation Assistance Act's name, and fixed a broken link to the 50-state whistleblower guide. All statutory links now point to the official U.S. Code site.
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on 15 statutory provisions held in our own legal record, each retrieved from the official source. Tap a section to read the operative text.
United States Code Title 10
§ 4701Contractor employees: protection from reprisal for disclosure of certain informationIn force
An employee of a contractor, subcontractor, grantee, or subgrantee or personal services contractor may not be discharged, demoted, or otherwise discriminated against as a reprisal for disclosing to a person or body described in paragraph (2) information that the employee reasonably believes is evidence of the following: Gross mismanagement of a Department of Defense contract or grant, a gross waste of Department funds, an abuse of authority relating to a Department contract or grant, or a violation of law, rule, or regulation related to a Department contract (including the competition for or negotiation of a contract) or grant. Gross mismanagement of a National Aeronautics and Space Administration contract or grant, a gross waste of Administration funds, an abuse of authority relating to an Administration contract or grant, or a violation of law, rule, or regulation related to an Administration contract (including the competition for or negotiation of a contract) or grant. A substantial and specific danger to public health or safety.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 21
§ 399dEmployee protectionsIn force
No entity engaged in the manufacture, processing, packing, transporting, distribution, reception, holding, or importation of food may discharge an employee or otherwise discriminate against an employee with respect to compensation, terms, conditions, or privileges of employment because the employee, whether at the employee’s initiative or in the ordinary course of the employee’s duties (or any person acting pursuant to a request of the employee)— provided, caused to be provided, or is about to provide or cause to be provided to the employer, the Federal Government, or the attorney general of a State information relating to any violation of, or any act or omission the employee reasonably believes to be a violation of any provision of this chapter or any order, rule, regulation, standard, or ban under this chapter, or any order, rule, regulation, standard, or ban under this chapter; 1 So in original.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 26
§ 7623Expenses of detection of underpayments and fraud, etc.In forcecited in 2 of our articles
The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums as he deems necessary for— detecting underpayments of tax, or detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws or conniving at the same, in cases where such expenses are not otherwise provided for by law. Any amount payable under the preceding sentence shall be paid from the proceeds of amounts collected by reason of the information provided, and any amount so collected shall be available for such payments. If the Secretary proceeds with any administrative or judicial action described in subsection (a) based on information brought to the Secretary’s attention by an individual, such individual shall, subject to paragraph (2), receive as an award at least 15 percent but not more than 30 percent of the proceeds collected as a result of the action (including any related actions) or from any settlement in response to such action (determined without regard to whether such proceeds are available to the Secretary).
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
Also relied on in: United States Whistleblower Laws: Protections and How to Report
United States Code Title 29
§ 215Prohibited acts; prima facie evidenceIn force
After the expiration of one hundred and twenty days from June 25, 1938, it shall be unlawful for any person— to transport, offer for transportation, ship, deliver, or sell in commerce, or to ship, deliver, or sell with knowledge that shipment or delivery or sale thereof in commerce is intended, any goods in the production of which any employee was employed in violation of section 206 or section 207 of this title, or in violation of any regulation or order of the Secretary issued under section 214 of this title; except that no provision of this chapter shall impose any liability upon any common carrier for the transportation in commerce in the regular course of its business of any goods not produced by such common carrier, and no provision of this chapter shall excuse any common carrier from its obligation to accept any goods for transportation; and except that any such transportation, offer, shipment, delivery, or sale of such goods by a purchaser who acquired them in good faith in reliance on written assurance from the producer that the goods were produced in compliance with the requirements of this chapter, and who acquired such goods for value without notice of any such…
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
§ 216PenaltiesIn force
Any person who willfully violates any of the provisions of section 215 of this title shall upon conviction thereof be subject to a fine of not more than $10,000, or to imprisonment for not more than six months, or both. No person shall be imprisoned under this subsection except for an offense committed after the conviction of such person for a prior offense under this subsection. Any employer who violates the provisions of section 206 or section 207 of this title shall be liable to the employee or employees affected in the amount of their unpaid minimum wages, or their unpaid overtime compensation, as the case may be, and in an additional equal amount as liquidated damages. Any employer who violates the provisions of section 215(a)(3) or 218d of this title shall be liable for such legal or equitable relief as may be appropriate to effectuate the purposes of section 215(a)(3) or 218d of this title, including without limitation employment, reinstatement, promotion, and the payment of wages lost and an additional equal amount as liquidated damages.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 31
§ 3729False claimsIn forcecited in 4 of our articles
Subject to paragraph (2), any person who— knowingly presents, or causes to be presented, a false or fraudulent claim for payment or approval; knowingly makes, uses, or causes to be made or used, a false record or statement material to a false or fraudulent claim; conspires to commit a violation of subparagraph (A), (B), (D), (E), (F), or (G); has possession, custody, or control of property or money used, or to be used, by the Government and knowingly delivers, or causes to be delivered, less than all of that money or property; is authorized to make or deliver a document certifying receipt of property used, or to be used, by the Government and, intending to defraud the Government, makes or delivers the receipt without completely knowing that the information on the receipt is true; knowingly buys, or receives as a pledge of an obligation or debt, public property from an officer or employee of the Government, or a member of the Armed Forces, who lawfully may not sell or pledge property; or knowingly makes, uses, or causes to be made or used, a false record or statement material to an obligation to pay or transmit money or property to the Government, or knowingly conceals or knowingly…
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
Also relied on in: Alabama Whistleblower Laws: Protections and How to Report, Alaska Whistleblower Laws: Protections and How to Report
§ 3730Civil actions for false claimsIn forcecited in 3 of our articles
The Attorney General diligently shall investigate a violation under section 3729. If the Attorney General finds that a person has violated or is violating section 3729, the Attorney General may bring a civil action under this section against the person. A person may bring a civil action for a violation of section 3729 for the person and for the United States Government. The action shall be brought in the name of the Government. The action may be dismissed only if the court and the Attorney General give written consent to the dismissal and their reasons for consenting. A copy of the complaint and written disclosure of substantially all material evidence and information the person possesses shall be served on the Government pursuant to Rule 4(d)(4) 1 So in original. Probably should be a reference to Rule 4(i). of the Federal Rules of Civil Procedure. The complaint shall be filed in camera, shall remain under seal for at least 60 days, and shall not be served on the defendant until the court so orders. The Government may elect to intervene and proceed with the action within 60 days after it receives both the complaint and the material evidence and information.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
Also relied on in: Florida Whistleblower Laws: Protections and How to Report
United States Code Title 33
§ 948aDiscrimination against employees who bring proceedings; penalties; deposit of payments in special fund; civil actions; entitlement to restoration of employment and compensation, qualifications requirement; liability of employer for penalties and payments; insurance policy exemption from liabilityIn force
It shall be unlawful for any employer or his duly authorized agent to discharge or in any other manner discriminate against an employee as to his employment because such employee has claimed or attempted to claim compensation from such employer, or because he has testified or is about to testify in a proceeding under this chapter. The discharge or refusal to employ a person who has been adjudicated to have filed a fraudulent claim for compensation is not a violation of this section. Any employer who violates this section shall be liable to a penalty of not less than $1,000 or more than $5,000, as may be determined by the deputy commissioner. All such penalties shall be paid to the deputy commissioner for deposit in the special fund as described in section 944 of this title, and if not paid may be recovered in a civil action brought in the appropriate United States district court.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 42
§ 7622Employee protectionIn force
No employer may discharge any employee or otherwise discriminate against any employee with respect to his compensation, terms, conditions, or privileges of employment because the employee (or any person acting pursuant to a request of the employee)— commenced, caused to be commenced, or is about to commence or cause to be commenced a proceeding under this chapter or a proceeding for the administration or enforcement of any requirement imposed under this chapter or under any applicable implementation plan, testified or is about to testify in any such proceeding, or assisted or participated or is about to assist or participate in any manner in such a proceeding or in any other action to carry out the purposes of this chapter. Any employee who believes that he has been discharged or otherwise discriminated against by any person in violation of subsection (a) may, within thirty days after such violation occurs, file (or have any person file on his behalf) a complaint with the Secretary of Labor (hereinafter in this subsection referred to as the “Secretary”) alleging such discharge or discrimination.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 49
§ 31105Employee protectionsIn force
A person may not discharge an employee, or discipline or discriminate against an employee regarding pay, terms, or privileges of employment, because— the employee, or another person at the employee’s request, has filed a complaint or begun a proceeding related to a violation of a commercial motor vehicle safety or security regulation, standard, or order, or has testified or will testify in such a proceeding; or the person perceives that the employee has filed or is about to file a complaint or has begun or is about to begin a proceeding related to a violation of a commercial motor vehicle safety or security regulation, standard, or order; the employee refuses to operate a vehicle because— the operation violates a regulation, standard, or order of the United States related to commercial motor vehicle safety, health, or security; or the employee has a reasonable apprehension of serious injury to the employee or the public because of the vehicle’s hazardous safety or security condition; the employee accurately reports hours on duty pursuant to chapter 315; the employee cooperates, or the person perceives that the employee is about to cooperate, with a safety or security investigation…
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
United States Code Title 5
§ 1214Investigation of prohibited personnel practices; corrective actionIn force
The Special Counsel shall receive any allegation of a prohibited personnel practice and shall investigate the allegation to the extent necessary to determine whether there are reasonable grounds to believe that a prohibited personnel practice has occurred, exists, or is to be taken. Within 15 days after the date of receiving an allegation of a prohibited personnel practice under paragraph (1), the Special Counsel shall provide written notice to the person who made the allegation that— the allegation has been received by the Special Counsel; and shall include the name of a person at the Office of Special Counsel who shall serve as a contact with the person making the allegation.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
§ 1215Disciplinary actionIn force
Except as provided in subsection (b), if the Special Counsel determines that disciplinary action should be taken against any employee for having— committed a prohibited personnel practice, violated the provisions of any law, rule, or regulation, or engaged in any other conduct within the jurisdiction of the Special Counsel as described in section 1216, or knowingly and willfully refused or failed to comply with an order of the Merit Systems Protection Board, the Special Counsel shall prepare a written complaint against the employee containing the Special Counsel’s determination, together with a statement of supporting facts, and present the complaint and statement to the employee and the Board, in accordance with this subsection.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
§ 2105EmployeeIn force
For the purpose of this title, “employee”, except as otherwise provided by this section or when specifically modified, means an officer and an individual who is— appointed in the civil service by one of the following acting in an official capacity— the President; a Member or Members of Congress, or the Congress; a member of a uniformed service; an individual who is an employee under this section; the head of a Government controlled corporation; or an adjutant general designated by the Secretary concerned under section 709(c) of title 32; engaged in the performance of a Federal function under authority of law or an Executive act; and subject to the supervision of an individual named by paragraph (1) of this subsection while engaged in the performance of the duties of his position.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
§ 2302Prohibited personnel practicesIn forcecited in 2 of our articles
For the purpose of this title, “prohibited personnel practice” means any action described in subsection (b). For the purpose of this section— “personnel action” means— an appointment; a promotion; an action under chapter 75 of this title or other disciplinary or corrective action; a detail, transfer, or reassignment; a reinstatement; a restoration; a reemployment; a performance evaluation under chapter 43 of this title or under title 38; a decision concerning pay, benefits, or awards, or concerning education or training if the education or training may reasonably be expected to lead to an appointment, promotion, performance evaluation, or other action described in this subparagraph; a decision to order psychiatric testing or examination; the implementation or enforcement of any nondisclosure policy, form, or agreement; and any other significant change in duties, responsibilities, or working conditions; with respect to an employee in, or applicant for, a covered position in an agency, and in the case of an alleged prohibited personnel practice described in subsection (b)(8), an employee or applicant for employment in a Government corporation as defined in section 9101 of title 31;…
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
§ 7701Appellate proceduresIn force
An employee, or applicant for employment, may submit an appeal to the Merit Systems Protection Board from any action which is appealable to the Board under any law, rule, or regulation. An appellant shall have the right— to a hearing for which a transcript will be kept; and to be represented by an attorney or other representative. Appeals shall be processed in accordance with regulations prescribed by the Board. The Board may hear any case appealed to it or may refer the case to an administrative law judge appointed under section 3105 of this title or other employee of the Board designated by the Board to hear such cases, except that in any case involving a removal from the service, the case shall be heard by the Board, an employee experienced in hearing appeals, or an administrative law judge. The Board, administrative law judge, or other employee (as the case may be) shall make a decision after receipt of the written representations of the parties to the appeal and after opportunity for a hearing under subsection (a)(1) of this section. A copy of the decision shall be furnished to each party to the appeal and to the Office of Personnel Management.
Official text (excerpt) · as of 2026-07-28 · Read the full section at uscode.house.gov
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Sources and References
- 42 U.S.C. § 7622: Clean Air Act employee protection, 30-day filing deadline(uscode.house.gov).gov
- 49 U.S.C. § 31105: surface transportation employee protection (STAA), 180-day filing deadline(uscode.house.gov).gov
- 10 U.S.C. § 4701: contractor employees, protection from reprisal, complaints to the DoD or NASA Inspector General within three years (renumbered from § 2409 by Pub. L. 116-283, effective January 1, 2022)(uscode.house.gov).gov
- 31 U.S.C. § 3729: False Claims Act liability, treble damages, and the $5,000 to $10,000 statutory civil penalty as adjusted for inflation(uscode.house.gov).gov
- 31 U.S.C. § 3730: qui tam actions and relator award shares (15 to 25 percent where the government intervenes; 25 to 30 percent where it does not; no more than 10 percent in public-disclosure cases)(uscode.house.gov).gov
- 28 C.F.R. § 85.5: Department of Justice inflation-adjusted civil monetary penalties, showing $13,946 to $27,894 per False Claims Act claim assessed after February 12, 2024(govinfo.gov).gov
- 15 U.S.C. § 78u-6: SEC whistleblower awards. Subsection (a)(1) defines a covered action as one that results in monetary sanctions exceeding $1,000,000, and (b)(1) sets the award at 10 to 30 percent of what has been collected of the sanctions imposed. Subsection (h) supplies the anti-retaliation relief(uscode.house.gov).gov
- 26 U.S.C. § 7623: IRS whistleblower awards. Subsection (b)(1) sets the mandatory award at 15 to 30 percent of proceeds collected; (b)(5) imposes two cumulative thresholds, proceeds in dispute exceeding $2,000,000 and, for an individual target, gross income exceeding $200,000 for a taxable year subject to the action; (b)(2) caps the award at 10 percent where the action is principally based on already-public disclosures; (a) is the discretionary program below those thresholds(uscode.house.gov).gov
- IRS Whistleblower Office: claims are submitted on Form 211, Application for Award for Original Information(irs.gov).gov
- 21 U.S.C. § 399d: FDA Food Safety Modernization Act employee protections, added by Pub. L. 111-353, with a 180-day deadline to file a complaint with the Secretary of Labor under subsection (b)(1)(uscode.house.gov).gov
- 5 U.S.C. § 2302: prohibited personnel practices. Subsection (a)(2)(C)(i) excludes a Government corporation except as to practices described in (b)(8) or (b)(9)(A)(i), (B), (C), or (D); (a)(2)(C)(ii) and (iii) exclude the named intelligence agencies and the Government Accountability Office(uscode.house.gov).gov
- 5 U.S.C. § 2105(e): employees of the U.S. Postal Service and the Postal Regulatory Commission are deemed not employees for purposes of Title 5(uscode.house.gov).gov
- 5 U.S.C. § 1215(a)(3): the disciplinary actions available for a prohibited personnel practice are removal, reduction in grade, debarment for not more than 5 years, suspension, reprimand, or a civil penalty not to exceed $1,000. Attorney fees are not among them(uscode.house.gov).gov
- 5 U.S.C. § 1214(g): corrective action may include reimbursement for attorney's fees, back pay and related benefits, medical costs, travel expenses, and compensatory damages(uscode.house.gov).gov
- 5 U.S.C. § 7701(g): the Merit Systems Protection Board may require the agency to pay reasonable attorney fees to a prevailing employee where payment is warranted in the interest of justice(uscode.house.gov).gov
- 33 U.S.C. § 948a: LHWCA discrimination against employees. The $1,000 to $5,000 penalty is paid to the deputy commissioner for deposit in the special fund, and the same section separately requires that the employee be restored to employment and compensated for lost wages unless the employee has ceased to be qualified for the job(uscode.house.gov).gov
- 29 U.S.C. § 216(a): FLSA criminal penalties apply to a person who willfully violates section 215 and only upon conviction. Fine of not more than $10,000 or imprisonment up to six months, imprisonment only after a prior conviction under the same subsection(uscode.house.gov).gov
- 29 U.S.C. § 215(a)(3): FLSA anti-retaliation provision covering complaints, proceedings, testimony, and industry-committee service(uscode.house.gov).gov
- OSHA Whistleblower Protection Program: official list of the federal statutes whose anti-retaliation provisions OSHA administers, naming 49 U.S.C. § 31105 as the Surface Transportation Assistance Act and 21 U.S.C. § 399d as the FDA Food Safety Modernization Act(whistleblowers.gov).gov