Senate File 2132 - Introduced SENATE FILE 2132 BY LOFGREN A BILL FOR An Act relating to retirement benefits of retired members 1 reemployed as school resource officers under the Iowa public 2 employees’ retirement system and the municipal fire and 3 police retirement system. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5207XS (1) 91 sc/ns

S.F. 2132 Section 1. Section 97B.42A, Code 2026, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 6. A retired member who is a certified 3 law enforcement officer and is reemployed by a law enforcement 4 agency as a school resource officer may elect out of coverage 5 by filing an election with the system within sixty days of 6 reemployment. A decision to elect out of coverage pursuant to 7 this subsection is irrevocable upon approval from the system. 8 If a person elects out of coverage pursuant to this subsection, 9 the period of time from the date on which the person was newly 10 hired until the date the person’s election out of coverage is 11 effective shall not constitute service for purposes of coverage 12 under this chapter. In addition, a wage adjustment shall be 13 processed for the person based on any contributions collected 14 pursuant to this chapter during that period of time and shall 15 be credited pursuant to section 97B.10. 16 Sec. 2. Section 97B.48A, subsection 1, Code 2026, is amended 17 by adding the following new paragraph: 18 NEW PARAGRAPH . d. Beginning July 1, 2026, the reduction in 19 a member’s retirement allowance under this subsection shall not 20 apply to a member who is a certified law enforcement officer 21 and is reemployed by a law enforcement agency as a school 22 resource officer. 23 Sec. 3. Section 97B.52A, subsection 1, paragraph c, 24 subparagraph (2), Code 2026, is amended by adding the following 25 new subparagraph division: 26 NEW SUBPARAGRAPH DIVISION . (e) For a member who is a 27 certified law enforcement officer and whose first month 28 of entitlement is July 2026 or later, any employment with 29 a covered employer or covered employment does not include 30 employment by a law enforcement agency as a school resource 31 officer. 32 Sec. 4. Section 411.3, Code 2026, is amended by adding the 33 following new subsection: 34 NEW SUBSECTION . 4. A retired member who is reemployed 35 -1- LSB 5207XS (1) 91 sc/ns 1/ 3

S.F. 2132 by a law enforcement agency as a school resource officer may 1 continue to receive a service retirement allowance during the 2 period of reemployment. The retirement allowance shall not be 3 recalculated based upon the person’s reemployment. 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanation’s substance by the members of the general assembly. 7 This bill relates to retirement benefits of a member of 8 the Iowa public employees’ retirement system (IPERS) or the 9 municipal fire and police retirement system who is reemployed 10 by a law enforcement agency as a school resource officer. 11 The bill provides that a retired member who is a certified 12 law enforcement officer and is reemployed by a law enforcement 13 agency as a school resource officer may elect out of IPERS 14 coverage by filing an election with the system within 60 days 15 of reemployment. This election is irrevocable. 16 Code section 97B.48A provides that the retirement allowance 17 of a retired member under IPERS who has not reached age 65 18 shall be reduced by 50 cents for every $1 the retiree earns 19 over $50,000 in full-time employment covered by IPERS. The 20 bill exempts a certified law enforcement officer who is 21 reemployed by a law enforcement agency as a school resource 22 officer from this reduction. 23 Current law provides that a member has a bona fide retirement 24 for purposes of IPERS when the member does not return to 25 any employment with a covered employer until the member 26 has qualified for at least one calendar month of retirement 27 benefits and the member does not return to covered employment 28 until the member has qualified for no fewer than four calendar 29 months of retirement benefits. The bill provides that, for 30 purposes of this provision, neither any employment with a 31 covered employer nor covered employment includes employment of 32 a certified law enforcement officer by a law enforcement agency 33 as a school resource officer. 34 Under current law, a member who ceases to be employed as 35 -2- LSB 5207XS (1) 91 sc/ns 2/ 3

S.F. 2132 a police officer or fire fighter by a city ceases to be a 1 member of the municipal fire and police retirement system. A 2 person who is reemployed is not eligible to receive a service 3 retirement allowance for the period of reemployment. The bill 4 provides that a retired member who is reemployed by a law 5 enforcement agency as a school resource officer may continue 6 to receive a service retirement allowance during the period of 7 reemployment. 8 -3- LSB 5207XS (1) 91 sc/ns 3/ 3