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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1221
BY
RESOURCES
AND
ENVIRONMENT
COMMITTEE
AN
ACT
1
RELATING
TO
PERSI;
AMENDING
SECTION
59
-
1302,
IDAHO
CODE,
TO
REVISE
A
DEFI
-
2
NITION
REGARDING
WHO
IS
NOT
CONSIDERED
AN
EMPLOYEE
AND
TO
MAKE
TECHNI
-
3
CAL
CORRECTIONS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
4
DATE.
5
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
6
SECTION
1.
That
Section
59
-
1302,
Idaho
Code,
be,
and
the
same
is
hereby
7
amended
to
read
as
follows:
8
59
-
1302.
DEFINITIONS.
(1)
As
used
in
this
chapter,
each
of
the
terms
9
defined
in
this
section
shall
have
the
meaning
given
in
this
section
unless
a
10
different
meaning
is
clearly
required
by
the
context.
1
1
(2)
"Active
member"
means
any
employee
who
is
not
establishing
the
12
right
to
receive
benefits
through
his
or
her
employer's
participation
in
any
13
other
retirement
system
established
for
Idaho
public
employees,
if
such
par
-
14
ticipation
is
mandated
by
applicable
Idaho
statutes
other
than
this
chapter.
15
In
no
case
will
an
employee
be
entitled
to
any
benefit
under
this
chapter
16
for
public
service
if
such
employee
is
establishing
retirement
benefit
en
-
17
titlements
by
other
Idaho
statutes
or
federal
statutes
other
than
military
18
service
or
social
security
for
that
same
service.
19
(3)
"Accumulated
contributions"
means
the
sum
of
amounts
contributed
20
by
a
member
of
the
system,
together
with
regular
interest
credit
thereon.
21
(4)
"Actuarial
equivalent"
means
a
benefit
equal
in
value
to
another
22
benefit,
when
computed
on
the
basis
of
the
actuarial
tables
in
use
by
the
sys
-
23
tem.
24
(5)
"Actuarial
tables"
means
such
tables
as
shall
have
been
adopted
by
25
the
board
in
accordance
with
recommendations
of
the
actuary.
26
(5A)
"Alternate
payee"
means
a
spouse
or
former
spouse
of
a
member
who
is
27
recognized
by
an
approved
domestic
retirement
order
as
having
a
right
to
all
28
or
a
portion
of
the
accrued
benefits
in
the
retirement
system
with
respect
to
29
such
member.
30
(5B)
"Approved
domestic
retirement
order"
means
a
domestic
retirement
31
order
that
creates
or
recognizes
the
existence
of
an
alternate
payee's
right
32
or
assigns
to
an
alternate
payee
the
right
to
all
or
a
portion
of
the
accrued
33
benefits
of
a
member
under
the
retirement
system,
that
directs
the
system
to
34
establish
a
segregated
account
or
disburse
benefits
to
an
alternate
payee,
35
and
that
the
executive
director
of
the
retirement
system
has
determined
36
meets
the
requirements
of
sections
59
-
1319
and
59
-
1320,
Idaho
Code.
37
(5C)
"Average
monthly
salary"
means
the
member's
average
salary
during
38
the
base
period
as
calculated
pursuant
to
rules
adopted
by
the
retirement
39
board.
40
(5D)
(a)
"Base
period"
means
the
period
of
fifty
-
four
(54)
consecutive
41
calendar
months
during
which
the
member
earned:
42
2
(i)
The
highest
average
salary;
and
1
(ii)
Membership
service
of
at
least
one
-
half
(1/2)
the
number
of
2
months
in
the
period,
excluding
months
of
service
attributable
to:
3
A.
Military
service;
4
B.
Service
qualifying
as
minimum
benefit
pursuant
to
sec
-
5
tion
59
-
1342(5),
Idaho
Code;
and
6
C.
Worker's
compensation
income
benefits.
7
(b)
Effective
October
1,
1993,
the
consecutive
calendar
months
shall
be
8
forty
-
eight
(48).
Effective
October
1,
1994,
the
consecutive
calendar
9
months
shall
be
forty
-
two
(42).
10
(c)
Entitlement
to
a
base
period
shall
not
vest
until
the
effective
date
1
1
of
that
base
period.
The
retirement
benefits
shall
be
calculated
on
the
12
amounts,
terms
and
conditions
in
effect
at
the
date
of
the
final
contri
-
13
bution
by
the
member.
14
(d)
If
no
base
period
exists
for
a
member,
the
member's
average
monthly
15
salary
shall
be
determined
by
the
board,
using
standards
not
inconsis
-
16
tent
with
those
established
in
this
subsection.
17
(e)
To
assure
equitable
treatment
for
all
members,
salary
increments
18
inconsistent
with
usual
compensation
patterns
may
be
disallowed
by
the
19
board
in
determining
average
monthly
salary
and
base
period.
20
(6)
"Beneficiary"
means
the
person
who
is
nominated
by
the
written
des
-
21
ignation
of
a
member,
duly
executed
and
filed
with
the
board,
to
receive
the
22
death
benefit.
23
(7)
"Calendar
year"
means
twelve
(12)
calendar
months
commencing
on
the
24
first
day
of
January.
25
(7A)
"Contingent
annuitant"
means
the
person
designated
by
a
member
un
-
26
der
certain
retirement
options
to
receive
benefit
payments
upon
the
death
of
27
the
member.
The
person
so
designated
must
be
born
and
living
on
the
effective
28
date
of
retirement.
29
(8)
"Credited
service"
means
the
aggregate
of
membership
service,
30
prior
service
and
disabled
service.
31
(9)
"Date
of
establishment"
means
July
1,
1965,
or
a
later
date
estab
-
32
lished
by
the
board
or
statute.
33
(10)
"Death
benefit"
means
the
amount,
if
any,
payable
upon
the
death
of
34
a
member.
35
(11)
"Disability
retirement
allowance"
means
the
periodic
payment
be
-
36
coming
payable
to
a
member
who
meets
all
applicable
eligibility
requirements
37
for
disability
retirement.
38
(12)
"Disabled"
means:
39
(a)
That
the
member
is
prevented
from
engaging
in
any
occupation
or
em
-
40
ployment
for
remuneration
or
profit
as
a
result
of
bodily
injury
or
dis
-
41
ease,
either
occupational
or
nonoccupational
in
cause,
but
excluding
42
disabilities
resulting
from
service
in
the
armed
forces
of
any
country
43
other
than
the
United
States,
or
from
an
intentionally
self
-
inflicted
44
injury;
and
45
(b)
That
the
member
will
likely
remain
so
disabled
permanently
and
con
-
46
tinuously
during
the
remainder
of
the
member's
life.
47
It
is
not
necessary
that
a
person
be
absolutely
helpless
or
entirely
unable
48
to
do
anything
worthy
of
compensation
to
be
considered
disabled.
If
the
per
-
49
son
is
so
disabled
that
substantially
all
the
avenues
of
employment
are
rea
-
50
3
sonably
closed
to
the
person,
that
condition
is
within
the
meaning
of
"dis
-
1
abled."
In
evaluating
whether
a
person
is
disabled,
medical
factors
and
non
-
2
medical
factors,
including
but
not
limited
to
education,
economic
and
social
3
environment,
training,
and
usable
skills,
may
be
considered.
4
Refusal
to
submit
to
a
medical
examination
ordered
by
the
board
before
the
5
commencement
of
a
disability
retirement
allowance
or
at
any
reasonable
time
6
thereafter
shall
constitute
proof
that
the
member
is
not
disabled.
The
board
7
shall
be
empowered
to
select
for
such
medical
examination
one
(1)
or
more
8
physicians
or
surgeons
who
are
licensed
to
practice
medicine
and
perform
9
surgery.
The
fees
and
expenses
of
such
examination
shall
be
paid
from
the
10
administration
account
of
the
fund.
No
member
shall
be
required
to
undergo
1
1
such
examination
more
often
than
once
each
year
after
he
has
received
a
dis
-
12
ability
retirement
allowance
continuously
for
two
(2)
years.
13
(12A)
"Disabled
service"
means
the
total
number
of
months
elapsing
from
14
the
first
day
of
the
month
next
succeeding
the
final
contribution
of
a
member
15
prior
to
receiving
a
disability
retirement
allowance
to
the
first
day
of
the
16
month
following
the
date
of
termination
of
such
disability
retirement
al
-
17
lowance.
During
such
period,
the
member
shall
remain
classified
in
the
mem
-
18
bership
category
held
during
the
month
of
final
contribution.
The
total
num
-
19
ber
of
months
of
disabled
service
credited
for
a
person
first
becoming
dis
-
20
abled
after
the
effective
date
of
this
chapter
shall
not
exceed
the
excess,
21
if
any,
of
three
hundred
sixty
(360)
over
the
total
number
of
months
of
prior
22
service
and
membership
service.
23
(12B)
"Domestic
retirement
order"
means
any
judgment,
decree,
or
order,
24
including
approval
of
a
property
settlement
agreement,
that
relates
to
the
25
provision
of
marital
property
rights
to
a
spouse
or
former
spouse
of
a
mem
-
26
ber
and
is
made
pursuant
to
a
domestic
relations
law,
including
the
community
27
property
law
of
the
state
of
Idaho
or
of
another
state.
28
(13)
"Early
retirement
allowance"
means
the
periodic
payment
becoming
29
payable
to
a
member
who
meets
all
applicable
eligibility
requirements
for
30
early
retirement.
31
(13A)
"Early
retirement"
means
retirement
by
a
member
prior
to
age
sixty
32
(60)
years
for
police
officer
members
or
age
sixty
-
five
(65)
years
for
gen
-
33
eral
members.
34
(14)(A)
"Employee"
means:
35
(a)
Any
person
who
normally
works
twenty
(20)
hours
or
more
per
week
for
36
an
employer,
or
a
schoolteacher
who
works
half
-
time
or
more
for
an
em
-
37
ployer
and
who
receives
salary
for
services
rendered
for
such
employer;
38
(b)
Elected
officials
or
appointed
officials
of
an
employer
who
receive
39
a
salary;
40
(c)
A
person
who
is
separated
from
service
with
fewer
than
five
(5)
41
consecutive
months
of
employment
and
who
is
reemployed
or
reinstated
by
42
an
employer
participating
in
the
public
employee
retirement
system
of
43
Idaho
(PERSI)
within
thirty
(30)
days;
or
44
(d)
A
person
receiving
differential
wage
payments
as
defined
in
26
45
U.S.C.
3401(h)
on
or
after
July
1,
2009.
A
differential
wage
payment
46
generally
refers
to
an
employer
payment
to
an
employee
called
to
active
47
duty
in
the
uniformed
services
for
more
than
thirty
(30)
days
that
rep
-
48
resents
all
or
a
portion
of
the
compensation
he
would
have
received
from
49
the
employer
if
he
were
performing
services
for
the
employer.
50
4
(B)
"Employee"
does
not
include
employment
as:
1
(a)
A
person
rendering
service
to
an
employer
in
the
capacity
of
an
in
-
2
dependent
business,
trade
or
profession;
or
3
(b)
A
person
whose
employment
with
any
employer
does
not
total
five
(5)
4
consecutive
months;
or
5
(c)
A
person
provided
sheltered
employment
or
make
-
work
employment
by
6
a
public
employer
in
an
employment
or
industries
program
maintained
for
7
the
benefit
of
such
person;
or
8
(d)
An
inmate
of
a
state
institution,
whether
or
not
receiving
compen
-
9
sation
for
services
performed
for
the
institution;
or
10
(e)
A
student
enrolled
in
an
undergraduate,
graduate,
or
career
tech
-
1
1
nical
program
at
and
employed
by
a
state
college,
university,
community
12
college
or
career
technical
center
when
such
employment
is
predicated
13
on
student
status;
or
14
(f)
A
person
making
contributions
to
the
director
of
the
office
of
per
-
15
sonnel
management
under
the
United
States
civil
service
system
retire
-
16
ment
act,
except
that
a
person
who
receives
separate
remuneration
for
17
work
currently
performed
for
an
employer
and
the
United
States
govern
-
18
ment
may
elect
to
be
a
member
of
the
retirement
system,
in
accordance
19
with
rules
of
the
board;
or
20
(g)
A
person
not
under
contract
with
a
school
district
or
charter
school
21
who
on
a
day
-
to
-
day
basis
works
as
a
substitute
teacher
replacing
a
con
-
22
tracted
teacher
and
is
paid
a
substitute
wage
as
established
by
district
23
policy
or
who
on
a
day
-
to
-
day
basis
works
as
a
substitute
assistant
re
-
24
placing
a
staff
instruction
assistant
or
a
staff
library
assistant
and
25
is
paid
a
substitute
wage
as
established
by
district
policy;
or
26
(h)
A
person
occupying
a
position
that
does
not
exceed
eight
(8)
consec
-
27
utive
months
in
a
calendar
year
with
a
city,
county,
irrigation
district
28
or
drainage
entity
,
cemetery
district,
soil
and
water
conservation
dis
-
29
trict,
or
mosquito
abatement
district
when
the
city,
county,
irrigation
30
district
or
drainage
entity
,
cemetery
district,
soil
and
water
conser
-
31
vation
district,
or
mosquito
abatement
district
has
certified,
in
writ
-
32
ing
to
the
system,
the
position
is:
(i)
seasonal
or
casual;
and
(ii)
33
affected
by
weather,
including
parks
positions,
golf
course
positions,
34
invasive
species
inspection
positions,
and
irrigation
positions;
or
35
(i)
A
person
in
a
position
that:
(i)
is
eligible
for
participation
in
36
an
optional
retirement
program
established
under
section
33
-
107A
or
37
33
-
107B,
Idaho
Code;
or
(ii)
would
be
eligible
for
participation
in
38
an
optional
retirement
program
established
under
section
33
-
107A
or
39
33
-
107B,
Idaho
Code,
if
the
person
was
not
working
less
than
half
-
time
40
or
fewer
than
twenty
(20)
hours
per
week.
41
(15)
"Employer"
means
the
state
of
Idaho
or
any
political
subdivision
42
or
governmental
entity,
provided
such
subdivision
or
entity
has
elected
to
43
come
into
the
system.
Governmental
entity
means
any
organization
composed
44
of
units
of
government
of
Idaho
or
organizations
funded
only
by
government
45
or
employee
contributions
or
organizations
that
discharge
governmental
re
-
46
sponsibilities
or
proprietary
responsibilities
that
would
otherwise
be
per
-
47
formed
by
government.
All
governmental
entities
are
deemed
to
be
political
48
subdivisions
for
the
purpose
of
this
chapter.
Provided
however,
that
on
and
49
after
the
effective
date
of
this
act,
all
new
employers
added
to
the
public
50
5
employee
retirement
system
PERSI
must
be
in
compliance
with
internal
revenue
1
regulations
governing
governmental
retirement
plans.
2
(15A)
"Final
contribution"
means
the
final
contribution
made
by
a
mem
-
3
ber
pursuant
to
sections
59
-
1331
through
59
-
1334,
Idaho
Code.
4
(16)
"Firefighter"
means:
5
(a)
An
employee,
including
paid
firefighters
hired
on
or
after
October
6
1,
1980,
whose
primary
occupation
is
that
of
preventing
and
extinguish
-
7
ing
fires
as
determined
by
the
rules
of
the
board;
or
8
(b)
The
state
fire
marshal
or
the
state
fire
marshal's
deputies.
9
(17)
"Fiscal
year"
means
the
period
beginning
on
July
1
in
any
year
and
10
ending
on
June
30
of
the
next
succeeding
year.
1
1
(18)
"Fund"
means
the
public
employee
retirement
fund
established
by
12
this
chapter.
13
(19)
"Funding
agent"
means
any
bank
or
banks,
trust
company
or
trust
14
companies,
legal
reserve
life
insurance
company
or
legal
reserve
life
insur
-
15
ance
companies,
or
combinations
thereof,
any
thrift
institution
or
credit
16
union
or
any
investment
management
firm
or
individual
investment
manager
17
selected
by
the
board
to
hold
and/or
invest
the
employers'
and
members'
con
-
18
tributions
and
to
pay
certain
benefits
granted
under
this
chapter.
19
(20)
"Inactive
member"
means
a
former
active
member
who
is
not
an
em
-
20
ployee
and
is
not
receiving
any
form
of
retirement
allowance,
who
has
not
re
-
21
quested
a
separation
benefit,
or
for
whom
a
separation
benefit
has
not
become
22
payable.
23
(20A)
"Ineligible"
means:
24
(a)
Not
eligible
to
participate
and
not
required
to
contribute
as
an
em
-
25
ployee
when:
26
(i)
The
employer
is
not
a
current
member
of
the
public
employee
27
retirement
system
of
Idaho
(PERSI)
PERSI
;
28
(ii)
The
employee
is
not
an
employee
as
defined
in
subsection
(14)
29
of
this
section;
or
30
(iii)
The
employee
is
participating
in
the
judges
retirement
fund,
31
the
firefighters
retirement
fund
or
the
optional
retirement
plan;
32
(b)
Not
eligible
for
retirement
where
there
has
been
no
termination
of
33
employment
from
an
employer
participating
in
PERSI,
the
judges
retire
-
34
ment
fund,
the
firefighters
retirement
fund
or
the
optional
retirement
35
plan
or
where
there
has
been
a
withdrawn
employer;
or
36
(c)
Not
eligible
to
receive
a
separation
benefit
where
there
has
been
37
no
termination
of
employment
from
an
employer
participating
in
PERSI,
38
the
judges
retirement
fund,
the
firefighters
retirement
fund
or
the
op
-
39
tional
retirement
plan
or
where
there
has
been
a
withdrawn
employer.
40
All
state
agencies,
political
subdivisions
or
governmental
entities
41
that
qualify
as
an
employer
as
defined
in
subsection
(15)
of
this
section
42
or
prior
to
April
4,
2017,
were
considered
an
employer
and
are
currently
43
participating
in
PERSI
are,
for
purposes
of
PERSI,
deemed
one
(1)
employer
44
beginning
on
the
effective
date
of
this
act.
45
(20B)
"Lifetime
annuity"
means
periodic
monthly
payments
of
income
by
46
the
retirement
system
to
an
alternate
payee.
47
(20C)
"Lump
sum
distribution"
means
a
payment
by
the
retirement
system
48
of
the
entire
balance
in
the
alternate
payee's
segregated
account,
together
49
with
regular
interest
credited
thereon.
50
6
(21)
"Member"
means
an
active
member,
inactive
member
or
a
retired
mem
-
1
ber.
2
(22)
"Membership
service"
means
military
service
that
occurs
after
3
the
commencement
of
contributions
payable
under
sections
59
-
1331
through
4
59
-
1334,
Idaho
Code,
and
service
with
respect
to
which
contributions
are
5
payable
under
sections
59
-
1331
through
59
-
1334,
Idaho
Code,
which,
except
6
for
benefit
calculations
described
in
sections
59
-
1342
and
59
-
1353,
Idaho
7
Code,
includes
service
transferred
to
a
segregated
account
under
an
approved
8
domestic
retirement
order.
9
(23)
"Military
service"
means
any
period
of
active
duty
service
in
the
10
armed
forces
of
the
United
States,
including
the
national
guard
and
re
-
1
1
serves,
under
the
provisions
of
titles
10,
32,
and
37,
U.S.C.,
that
commences
12
fewer
than
ninety
(90)
days
after
the
person
ceases
to
be
an
employee
and
13
ends
fewer
than
ninety
(90)
days
before
the
person
again
becomes
an
employee.
14
Provided,
if
a
member
fails
to
again
become
an
employee
as
a
result
of
his
15
death
while
in
active
duty
service,
the
member
shall
be
entitled
to
military
16
service
through
the
date
of
death.
Provided
further,
if
a
member
fails
to
17
again
become
an
employee
due
to
a
disability
retirement
resulting
from
ser
-
18
vice
in
the
armed
forces
of
the
United
States,
the
member
shall
be
entitled
to
19
military
service
through
the
date
the
disability
allowance
becomes
payable.
20
In
no
event
shall
military
service
include:
21
(a)
Any
period
ended
by
dishonorable
discharge
or
during
which
termina
-
22
tion
of
such
service
is
available
but
not
accepted;
or
23
(b)
Any
active
duty
service
in
excess
of
five
(5)
years
if
at
the
conve
-
24
nience
of
the
United
States
government,
or
in
excess
of
four
(4)
years
25
if
not
at
the
convenience
of
the
United
States
government,
provided
26
additional
membership
service
may
be
purchased
as
provided
in
section
27
59
-
1362,
Idaho
Code.
28
(24)(a)
"Police
officer"
for
retirement
purposes
shall
be
as
defined
in
29
section
59
-
1303,
Idaho
Code.
30
(b)
"POST"
means
the
Idaho
peace
officer
standards
and
training
council
31
established
in
chapter
51,
title
19,
Idaho
Code.
32
(25)
"Prior
service"
means
any
period
prior
to
July
1,
1965,
of
military
33
service
or
of
employment
for
the
state
of
Idaho
or
any
political
subdivision
34
or
other
employer
of
each
employee
who
is
an
active
member
or
in
military
ser
-
35
vice
or
on
leave
of
absence
on
the
date
of
establishment,
provided,
however,
36
an
employee
who
was
not
an
active
member
or
in
military
service
or
on
leave
37
of
absence
on
the
date
of
establishment
shall
receive
credit
for
the
member's
38
service
prior
to
July
1,
1965,
on
the
basis
of
recognizing
two
(2)
months
of
39
such
service
for
each
month
of
membership
service.
For
the
purpose
of
com
-
40
puting
such
service,
no
deduction
shall
be
made
for
any
continuous
period
of
41
absence
from
service
or
military
service
of
six
(6)
months
or
less.
42
(26)
"Regular
interest"
means
interest
at
the
rate
set
from
time
to
time
43
by
the
board.
44
(27)
"Retired
member"
means
a
former
active
member
receiving
a
retire
-
45
ment
allowance.
46
(28)
"Retirement"
means
the
acceptance
of
a
retirement
allowance
under
47
this
chapter
upon
termination
of
employment
and,
unless
otherwise
provided
48
by
law,
requires
a
termination
of
employment
from
an
employer
participating
49
7
in
PERSI,
the
judges
retirement
fund,
the
firefighters
retirement
fund
or
1
the
optional
retirement
plan.
2
(29)
"Retirement
board"
or
"board"
means
the
board
provided
for
in
sec
-
3
tions
59
-
1304
and
59
-
1305,
Idaho
Code,
that
administers
the
retirement
sys
-
4
tem.
5
(30)
"Retirement
system"
or
"system"
means
the
public
employee
retire
-
6
ment
system
of
Idaho.
7
(31)(A)
"Salary"
means:
8
(a)
The
total
salary
or
wages
paid
to
a
person
who
meets
the
definition
9
of
employee
by
an
employer
for
personal
services
performed
and
reported
10
by
the
employer
for
income
tax
purposes,
including
the
cash
value
of
all
1
1
remuneration
in
any
medium
other
than
cash.
12
(b)
The
total
amount
of
any
voluntary
reduction
in
salary
agreed
to
by
13
the
member
and
employer
where
the
reduction
is
used
as
an
alternative
14
form
of
remuneration
to
the
member.
15
(B)
Salary
in
excess
of
the
compensation
limitations
set
forth
in
sec
-
16
tion
401(a)(17)
of
the
Internal
Revenue
Code
shall
be
disregarded
for
any
17
person
who
becomes
a
member
of
the
system
on
or
after
July
1,
1996.
The
sys
-
18
tem
had
no
limitations
on
compensation
in
effect
on
July
1,
1993.
The
compen
-
19
sation
limitations
set
forth
in
section
401(a)(17)
of
the
Internal
Revenue
20
Code
shall
not
apply
for
an
eligible
employee.
For
purposes
of
this
subsec
-
21
tion,
"eligible
employee"
is
an
individual
who
was
a
member
of
the
system
be
-
22
fore
July
1,
1996.
23
(C)
"Salary"
does
not
include:
24
(a)
Contributions
by
employers
to
employee
-
held
medical
savings
ac
-
25
counts,
as
those
accounts
are
defined
in
section
63
-
3022K,
Idaho
Code.
26
(b)
Lump
sum
payments
inconsistent
with
usual
compensation
patterns
27
made
by
the
employer
to
the
employee
only
upon
termination
from
service
,
28
including
,
but
not
limited
to
,
vacation
payoffs,
sick
leave
payoffs,
29
early
retirement
incentive
payments
and
bonuses.
30
(c)
Differential
wage
payments
as
defined
in
26
U.S.C.
3401(h).
A
dif
-
31
ferential
wage
payment
generally
refers
to
an
employer
payment
to
an
32
employee
called
to
active
duty
in
the
uniformed
services
for
more
than
33
thirty
(30)
days
that
represents
all
or
a
portion
of
the
compensation
he
34
would
have
received
from
the
employer
if
he
were
performing
services
for
35
the
employer.
36
(d)
Employer
payments
to
employees
for
or
related
to
travel,
mileage,
37
meals,
lodging
or
subsistence
expenses
without
regard
to
the
taxabil
-
38
ity
of
such
payments
for
federal
income
tax
purposes
and
without
regard
39
to
the
form
of
payment,
including
payment
made
as
reimbursement
of
an
40
itemized
expense
voucher
and
payment
made
of
an
unvouchered
expense
al
-
41
lowance.
42
(31A)
"School
employee"
means
any
employee
of
any
school
district
or
43
charter
school
employed
as
instructional
staff,
pupil
service
staff,
or
pro
-
44
fessionally
endorsed
staff
and
any
staff
holding
a
certificate
pursuant
to
45
section
33
-
1201A,
Idaho
Code,
and
school
bus
drivers
and
resource
officers,
46
subject
to
the
provisions
of
subsection
(14)
of
this
section.
47
(31B)
"Segregated
account"
means
the
account
established
by
the
retire
-
48
ment
system
for
the
alternate
payee
of
a
member
who
is
not
a
retired
member.
49
8
It
shall
include
the
months
of
credited
service
and
accumulated
contribu
-
1
tions
transferred
from
the
member's
account.
2
(32)
"Separation
benefit"
means
the
amount,
if
any,
pursuant
to
section
3
59
-
1359,
Idaho
Code.
4
(33)
"Service"
means
being
shown
on
an
employer's
payroll
as
an
employee
5
receiving
a
salary.
For
each
calendar
month,
service
is
credited
only
when
a
6
member
is
an
employee
as
defined
in
subsection
(14)(A)
of
this
section
and
is
7
employed
for
fifteen
(15)
days
or
more
during
the
calendar
month.
Employment
8
of
fourteen
(14)
days
or
less
during
any
calendar
month
shall
not
be
cred
-
9
ited.
No
more
than
one
(1)
month
of
service
shall
be
credited
for
all
service
10
in
any
month.
1
1
(34)
"Service
retirement
allowance"
means
the
periodic
payment
becom
-
12
ing
payable
upon
an
active
member's
ceasing
to
be
an
employee
while
eligible
13
for
service
retirement.
14
(34A)
"Service
retirement"
means
retirement
by
a
member
at
or
after
age
15
sixty
(60)
years
for
police
officer
members
or
at
or
after
age
sixty
-
five
16
(65)
years
for
general
members.
17
(35)
"State"
means
the
state
of
Idaho.
18
(35A)
"Termination
from
employment"
means
the
employee
has
separated
19
from
employment,
the
employee
has
ended
service
with
the
employer
and
the
em
-
20
ployer
has
notified
PERSI
of
the
termination.
21
(36)
"Vested
member"
means
an
active
or
inactive
member
who
has
at
least
22
five
(5)
years
of
credited
service,
except
that
a
member
who
at
the
time
of
23
his
separation
from
service:
24
(a)
Held
an
office
to
which
he
had
been
elected
by
popular
vote
or
having
25
a
term
fixed
by
the
constitution,
statute
or
charter
or
was
appointed
to
26
such
office
by
an
elected
official;
or
27
(b)
Was
the
head
or
director
of
a
department,
division,
agency,
statu
-
28
tory
section
or
bureau
of
the
state;
or
29
(c)
Was
employed
on
or
after
July
1,
1965,
by
an
elected
official
of
30
the
state
of
Idaho
and
occupied
a
position
exempt
from
the
provisions
of
31
chapter
53,
title
67,
Idaho
Code;
and
32
(d)
Was
not
covered
by
a
merit
system
for
employees
of
the
state
of
33
Idaho;
34
is
vested
without
regard
to
the
length
of
credited
service.
35
(37)
The
masculine
pronoun,
wherever
used,
shall
include
the
feminine
36
pronoun.
37
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
38
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
39
July
1,
2026.
40