S.F. 33 Section 1. NEW SECTION . 70A.23A Credit for accrued sick 1 leave —— law enforcement officers. 2 1. For purposes of this section: 3 a. “Eligible law enforcement officer” means a law enforcement 4 officer eligible to receive retirement benefits under an 5 eligible retirement system on or after July 1, 2025. 6 b. “Eligible retirement system” means a retirement system 7 authorized under chapter 97B or 411. 8 c. “Law enforcement officer” means a law enforcement 9 officer, as defined in section 80B.3, who is not authorized to 10 receive credit for accrued sick leave as provided in section 11 70A.23. 12 2. An eligible law enforcement officer, excluding a law 13 enforcement officer covered under a collective bargaining 14 agreement which provides otherwise, who retires and has applied 15 for retirement benefits under an eligible retirement system, 16 or who dies while in active employment, shall be credited with 17 the number of accrued days of sick leave of the law enforcement 18 officer. The law enforcement officer, or the law enforcement 19 officer’s estate, shall receive a cash payment of the monetary 20 value of the officer’s accrued sick leave balance, not to 21 exceed two thousand dollars. The value of the officer’s 22 accrued sick leave balance shall be calculated by multiplying 23 the number of hours of accrued sick leave by the officer’s 24 regular hourly rate of pay at the time of retirement. 25 3. a. An eligible law enforcement officer, excluding an 26 officer covered under a collective bargaining agreement which 27 provides otherwise, who retires and receives a payment as 28 provided in subsection 2, shall be entitled to elect to have 29 the officer’s available remaining value of sick leave used to 30 pay the employer’s share for the officer’s continuation of 31 group health insurance coverage pursuant to the requirements 32 of this subsection. 33 b. An eligible law enforcement officer’s available 34 remaining value of sick leave shall be available to pay for 35 -1- LSB 1077XS (2) 91 sc/ns 1/ 3

S.F. 33 that portion of the officer’s group health insurance premium 1 that would otherwise be paid for by the employer if the 2 officer were still employed by the employer. The benefits 3 provided for in this subsection have no cash value and are 4 not transferable to any other person, including the retiree’s 5 spouse. Payment of group health insurance premiums pursuant 6 to this subsection continues until the earliest of when the 7 eligible law enforcement officer’s available remaining value 8 of sick leave is exhausted, the officer otherwise becomes 9 eligible for federal Medicare program benefits, or the officer 10 dies. In addition, a law enforcement officer electing benefits 11 pursuant to this subsection who is reinstated or reemployed in 12 a permanent full-time or permanent part-time position by the 13 law enforcement officer’s previous government employer forfeits 14 any remaining benefits for payment of group health insurance 15 benefits, and such law enforcement officer is not eligible for 16 restoration of the unused sick leave accrued during the law 17 enforcement officer’s prior employment with the employer. 18 Sec. 2. IMPLEMENTATION OF ACT. Section 25B.2, subsection 19 3, shall not apply to this Act. 20 EXPLANATION 21 The inclusion of this explanation does not constitute agreement with 22 the explanation’s substance by the members of the general assembly. 23 This bill provides credit for accrued sick leave for certain 24 retired law enforcement officers. 25 The bill defines an “eligible law enforcement officer” as a 26 law enforcement officer who is eligible to receive retirement 27 benefits under a retirement system under Code chapter 97B 28 or 411 on or after July 1, 2025. The bill defines “law 29 enforcement officer” to mean as provided in Code section 80B.3, 30 excluding those authorized to receive credit for accrued sick 31 leave under Code section 70A.23. 32 The bill provides that an eligible law enforcement officer, 33 excluding officers covered under a collective bargaining 34 agreement which provides otherwise, who retires or is eligible 35 -2- LSB 1077XS (2) 91 sc/ns 2/ 3

S.F. 33 to retire and dies while in active employment, can receive a 1 cash payment of up to $2,000 for the officer’s unused sick 2 leave. The bill further provides that the remaining value of 3 sick leave shall be available to pay for that portion of the 4 officer’s group health insurance premium that would otherwise 5 be paid for by the employer if the officer were still employed 6 by the employer. 7 The payment of premiums from accrued sick leave continues 8 until the balance of the law enforcement officer’s banked 9 value of eligible accrued sick leave is exhausted, the retiree 10 otherwise becomes eligible for Medicare, or the officer dies. 11 In addition, the bill provides that if the law enforcement 12 officer returns to permanent full-time or part-time employment 13 with the officer’s previous government employer, any unused 14 sick leave balances are forfeited and the officer is not 15 eligible for restoration of the unused sick leave accrued 16 during the prior employment. 17 The bill may include a state mandate as defined in Code 18 section 25B.3. The bill makes inapplicable Code section 25B.2, 19 subsection 3, which would relieve a political subdivision from 20 complying with a state mandate if funding for the cost of 21 the state mandate is not provided or specified. Therefore, 22 political subdivisions are required to comply with any state 23 mandate included in the bill. 24 -3- LSB 1077XS (2) 91 sc/ns 3/ 3