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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1276
BY
COMMERCE
AND
HUMAN
RESOURCES
COMMITTEE
AN
ACT
1
RELATING
TO
THE
PUBLIC
EMPLOYEE
RETIREMENT
SYSTEM;
AMENDING
SECTION
2
59
-
1356,
IDAHO
CODE,
TO
REVISE
A
DATE
AND
TO
REMOVE
A
SUNSET
PROVISION
3
REGARDING
THE
REEMPLOYMENT
OF
CERTAIN
RETIRED
MEMBERS;
AND
DECLARING
AN
4
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
5
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
6
SECTION
1.
That
Section
59
-
1356,
Idaho
Code,
be,
and
the
same
is
hereby
7
amended
to
read
as
follows:
8
59
-
1356.
REEMPLOYMENT
OF
RETIRED
MEMBERS.
(1)
If
an
early
retired
mem
-
9
ber,
except
as
provided
in
subsection
(6)
of
this
section,
is
reemployed
with
10
an
employer
participating
in
the
public
employee
retirement
system
of
Idaho
1
1
within
ninety
(90)
days
from
retiring,
or
the
early
retired
member
is
guaran
-
12
teed
reemployment
with
an
employer
participating
in
the
public
employee
re
-
13
tirement
system
of
Idaho,
the
member
shall
be
considered
to
have
continued
in
14
the
status
of
an
employee
and
not
to
have
separated
from
service.
Any
retire
-
15
ment
allowance
payments
received
by
the
retired
member
shall
be
repaid
to
the
16
system
and
the
retirement
shall
be
negated.
The
month
of
last
contribution
17
prior
to
the
negated
retirement
and
the
month
of
initial
contribution
upon
18
return
to
reemployment
shall
be
considered
consecutive
months
of
contribu
-
19
tions
in
the
determination
of
an
appropriate
salary
base
period
upon
subse
-
20
quent
retirement.
A
retired
member
is
not
considered
to
have
separated
from
21
service
if
he
continues
performing
services
for
an
employer
participating
22
in
the
public
employee
retirement
system
of
Idaho
in
any
capacity,
includ
-
23
ing
but
not
limited
to
independent
contractor,
leased
employee,
or
temporary
24
services.
25
(2)
Except
as
provided
in
subsections
(3),
(4),
(5),
and
(6)
of
this
26
section,
when
a
retired
member
meets
the
definition
of
an
employee
as
defined
27
in
section
59
-
1302(14)(A)(a),
Idaho
Code,
any
benefit
payable
on
behalf
of
28
such
member
shall
be
suspended
and
any
contributions
payable
by
such
member
29
under
sections
59
-
1331
through
59
-
1334,
Idaho
Code,
shall
again
commence.
30
The
suspended
benefit,
as
adjusted
pursuant
to
section
59
-
1355,
Idaho
Code,
31
shall
resume
upon
subsequent
retirement,
along
with
a
separate
allowance
32
computed
with
respect
only
to
that
salary
and
service
credited
during
the
33
period
of
reemployment.
Any
death
benefit
that
becomes
payable
under
the
34
suspended
benefit
shall
be
payable
under
section
59
-
1361(2),
Idaho
Code.
35
Any
death
benefit
that
becomes
payable
with
respect
to
salary
and
service
36
accrued
during
the
period
of
reemployment
shall
be
payable
under
section
37
59
-
1361(3),
Idaho
Code,
if
the
member
dies
during
the
period
of
reemploy
-
38
ment.
39
(3)
If
a
retired
member
who
is
receiving
a
benefit
that
is
not
reduced
40
under
section
59
-
1346,
Idaho
Code,
and
who
has
been
retired
for
more
than
41
six
(6)
months
again
becomes
employed
as
defined
in
this
section
and
section
42
2
59
-
1302(14)(A)(b),
Idaho
Code,
as
a
result
of
being
elected
to
a
public
of
-
1
fice
other
than
an
office
held
prior
to
retirement,
the
retired
member
may
2
elect
to
continue
receiving
benefits
and
not
accrue
additional
service,
in
3
which
event
no
contributions
shall
be
made
by
the
member
or
employer
during
4
such
reemployment
and
any
benefit
payable
on
behalf
of
such
member
shall
con
-
5
tinue.
6
(4)
If
a
retired
school
employee,
as
defined
in
section
59
-
1302(31A),
7
Idaho
Code,
who
retired
on
or
after
age
sixty
(60)
years
or
a
retired
pub
-
8
lic
safety
officer
returns
to
work
as
a
school
employee
as
defined
in
section
9
59
-
1302(31A),
Idaho
Code,
and
is
receiving
a
benefit
that
is
not
reduced
un
-
10
der
section
59
-
1346,
Idaho
Code,
again
becomes
an
employee
as
defined
in
this
1
1
section
and
section
59
-
1302(14),
Idaho
Code,
as
a
result
of
returning
to
em
-
12
ployment
with
a
school
district
as
provided
in
section
33
-
1004H,
Idaho
Code,
13
the
retired
member
may
elect
to
continue
receiving
benefits
and
not
accrue
14
additional
service,
in
which
event
no
contributions
shall
be
made
by
the
mem
-
15
ber
during
such
reemployment
and
any
benefit
payable
on
behalf
of
such
member
16
shall
continue.
17
(5)
If
a
retired
member
as
defined
in
section
59
-
1302(27),
Idaho
Code,
18
who
retired
prior
to
January
1,
2022
2026
,
and
retired
on
or
after
age
fifty
-
19
five
(55)
years
again
becomes
an
employee
as
defined
in
this
section
and
in
20
section
59
-
1302(14),
Idaho
Code,
as
a
result
of
returning
to
employment
with
21
an
employer
as
defined
in
section
59
-
1302(15),
Idaho
Code,
the
retired
mem
-
22
ber
may
elect
to
continue
receiving
benefits
and
not
to
accrue
additional
23
service.
In
such
a
situation,
no
contributions
shall
be
made
by
the
mem
-
24
ber
during
the
reemployment
and
any
benefit
payable
on
behalf
of
such
member
25
shall
continue.
This
subsection
shall
no
longer
be
in
force
and
effect
after
26
June
30,
2026,
however,
the
other
provisions
of
this
section
shall
remain
in
27
full
force
and
effect
and
shall
remain
applicable
to
all
employment.
28
(6)
A
retired
member
as
defined
in
section
59
-
1302(27),
Idaho
Code,
29
with
police
officer
status
as
defined
in
section
59
-
1303,
Idaho
Code,
or
30
with
firefighter
member
status
as
defined
in
section
59
-
1302(16),
Idaho
31
Code,
who
retires
on
or
after
age
fifty
(50)
years
and
who,
within
thirty
32
(30)
days
after
retiring,
again
becomes
an
employee
as
defined
in
section
33
59
-
1302(14),
Idaho
Code,
with
an
employer
participating
in
PERSI,
or
who
34
is
guaranteed
reemployment
with
an
employer
participating
in
PERSI,
shall
35
be
considered
to
have
continued
in
the
status
of
an
employee
and
not
to
have
36
separated
from
service.
As
a
result
of
returning
to
employment
with
an
em
-
37
ployer
as
defined
in
section
59
-
1302(15),
Idaho
Code,
the
retired
member
may
38
elect
to
continue
receiving
benefits
and
not
to
accrue
additional
service.
39
In
such
a
situation,
contributions
shall
be
made
by
the
member
and
employer
40
during
the
reemployment
at
the
rate
established
by
PERSI
for
police
officer
41
or
firefighter
members,
as
applicable,
and
any
benefit
payable
on
behalf
of
42
such
member
shall
continue.
The
provisions
of
this
subsection
shall
be
null,
43
void,
and
of
no
force
and
effect
after
June
30,
2027.
However,
the
other
44
provisions
of
this
section
shall
remain
in
full
force
and
effect
and
shall
45
remain
applicable
to
all
employment.
46
(7)
It
is
the
responsibility
of
each
employer
to
immediately
report
to
47
the
retirement
board
the
employment
of
any
retired
member
so
that
benefit
48
payments
can
be
suspended
as
provided
in
this
section.
If
an
employer
fails
49
to
properly
report
the
employment
of
a
retired
member
and
it
results
in
the
50
3
retirement
board
making
benefit
payments
that
should
have
been
suspended,
1
the
employer
shall,
in
addition
to
paying
delinquent
employee
and
employer
2
contributions
from
the
date
of
eligibility,
also
be
responsible
for
repaying
3
to
the
retirement
board
the
benefit
payments
made
to
the
retired
member
that
4
should
have
been
suspended,
plus
interest.
The
employer
may
then
recoup
such
5
payments
from
the
retired
member.
6
(8)(a)
A
retired
member
may
provide
services
as
a
bona
fide
volunteer
7
for
an
employer
as
defined
in
section
59
-
1302,
Idaho
Code,
after
retire
-
8
ment.
Such
service
shall
not
be
considered
reemployment
of
a
retired
9
member,
and
a
retired
member
who
is
a
bona
fide
volunteer
will
not
be
10
considered
to
be
an
employee
as
defined
in
section
59
-
1302(14),
Idaho
1
1
Code.
12
(b)
A
retired
member
shall
not
claim
to
be
a
bona
fide
volunteer
un
-
13
less
such
retired
member
qualifies
as
a
bona
fide
volunteer
pursuant
to
14
this
subsection.
Any
retirement
allowance
payments
received
by
a
re
-
15
tired
member
who
is
not
a
bona
fide
volunteer
shall
be
repaid
to
the
sys
-
16
tem,
such
retired
member's
retirement
shall
be
negated,
and
the
provi
-
17
sions
of
subsection
(1)
of
this
section
shall
apply.
18
(c)
For
the
purposes
of
this
subsection,
"bona
fide
volunteer"
means
19
an
individual
who
performs
service
without
promise,
expectation,
or
re
-
20
ceipt
of
any
type
of
compensation,
who
is
not
performing
a
kind
of
work
21
or
service
that
would
normally
be
compensated
by
an
employer,
and
who
22
is
not
classifying
employment
conduct
as
volunteering
in
an
effort
to
23
avoid
being
considered
an
employee
as
defined
in
section
59
-
1302(14),
24
Idaho
Code.
25
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
26
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
27
July
1,
2026.
28