S.F. 2346 Section 1. Section 97B.49B, subsection 1, paragraph e, Code 1 2026, is amended by adding the following new subparagraph: 2 NEW SUBPARAGRAPH . (17) A police officer or fire 3 fighter hired by a city after the date the city discontinues 4 participation in the municipal fire and police retirement 5 system under section 411.2. 6 Sec. 2. Section 411.2, subsection 1, Code 2026, is amended 7 to read as follows: 8 1. Except as provided in subsections 2 through 5 6 , 9 each city in which the fire fighters or police officers are 10 appointed under the civil service law of this state, shall 11 participate in the retirement system established by this 12 chapter for the purpose of providing retirement allowances only 13 for fire fighters or police officers, or both, of the cities 14 who are so appointed after the date the city comes under the 15 retirement system, or benefits to their dependents. 16 Sec. 3. Section 411.2, Code 2026, is amended by adding the 17 following new subsection: 18 NEW SUBSECTION . 6. A city with a population of less than 19 ten thousand may discontinue participation in the retirement 20 system established by this chapter. The membership of a person 21 employed by a city prior to the city’s decision to discontinue 22 participation in the retirement system shall not be impacted 23 by the city’s decision. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill allows a city with a population of less than 10,000 28 to discontinue participation in the statewide municipal fire 29 and police retirement system (system). Current members of the 30 system employed by the city shall maintain membership in the 31 system. A police officer or fire fighter hired by a city after 32 the date the city discontinues participation in the system 33 shall be included in the protection occupation category of the 34 Iowa public employees’ retirement system. 35 -1- LSB 6194XS (2) 91 sc/ns 1/ 1