HF 2182 (LSB 5207YH (3) 91)

HOUSE FILE 2182

BY  COLLINS

A BILL FOR

An Act relating to retirement benefits of retired members reemployed as school resource officers under the Iowa public employees’ retirement system and the municipal fire and police retirement system.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 97B.42A, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  6.  A retired member who is a certified law enforcement officer and is reemployed by a law enforcement agency as a school resource officer may elect out of coverage by filing an election with the system within sixty days of reemployment. A decision to elect out of coverage pursuant to this subsection is irrevocable upon approval from the system. If a person elects out of coverage pursuant to this subsection, the period of time from the date on which the person was newly hired until the date the person’s election out of coverage is effective shall not constitute service for purposes of coverage under this chapter. In addition, a wage adjustment shall be processed for the person based on any contributions collected pursuant to this chapter during that period of time and shall be credited pursuant to section 97B.10.
    Sec. 2.  Section 97B.48A, subsection 1, Code 2026, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  d.  Beginning July 1, 2026, the reduction in a member’s retirement allowance under this subsection shall not apply to a member who is a certified law enforcement officer and is reemployed by a law enforcement agency as a school resource officer.
    Sec. 3.  Section 97B.52A, subsection 1, paragraph c, subparagraph (2), Code 2026, is amended by adding the following new subparagraph division:
   NEW SUBPARAGRAPH DIVISION.  (e)  For a member who is a certified law enforcement officer and whose first month of entitlement is July 2026 or later, any employment with a covered employer or covered employment does not include employment by a law enforcement agency as a school resource officer.
    Sec. 4.  Section 411.3, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  4.  A retired member who is reemployed by a law enforcement agency as a school resource officer may continue to receive a service retirement allowance during the period of reemployment. The retirement allowance shall not be recalculated based upon the person’s reemployment.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to retirement benefits of a member of the Iowa public employees’ retirement system (IPERS) or the municipal fire and police retirement system who is reemployed by a law enforcement agency as a school resource officer.
   The bill provides that a retired member who is a certified law enforcement officer and is reemployed by a law enforcement agency as a school resource officer may elect out of IPERS coverage by filing an election with the system within 60 days of reemployment. This election is irrevocable.
   Code section 97B.48A provides that the retirement allowance of a retired member under IPERS who has not reached age 65 shall be reduced by 50 cents for every $1 the retiree earns over $50,000 in full-time employment covered by IPERS. The bill exempts a certified law enforcement officer who is reemployed by a law enforcement agency as a school resource officer from this reduction.
   Current law provides that a member has a bona fide retirement for purposes of IPERS when the member does not return to any employment with a covered employer until the member has qualified for at least one calendar month of retirement benefits and the member does not return to covered employment until the member has qualified for no fewer than four calendar months of retirement benefits. The bill provides that, for purposes of this provision, neither any employment with a covered employer nor covered employment includes employment of a certified law enforcement officer by a law enforcement agency as a school resource officer.
   Under current law, a member who ceases to be employed as a police officer or fire fighter by a city ceases to be a member of the municipal fire and police retirement system. A person who is reemployed is not eligible to receive a service retirement allowance for the period of reemployment. The bill provides that a retired member who is reemployed by a law enforcement agency as a school resource officer may continue to receive a service retirement allowance during the period of reemployment.