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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB2484

Introduced 2/4/2025, by Rep. Stephanie A. Kifowit

SYNOPSIS AS INTRODUCED:

40 ILCS 5/3-109.1

from Ch. 108 1/2, par. 3-109.1
40 ILCS 5/3-109.4
40 ILCS 5/3-124.1

from Ch. 108 1/2, par. 3-124.1
40 ILCS 5/7-109

from Ch. 108 1/2, par. 7-109

Amends the Downstate Police and Illinois Municipal Retirement Fund
(IMRF) Articles of the Illinois Pension Code. Removes language providing
that a person may not elect to participate in IMRF with respect to his or
her employment as a chief of police of a participating municipality,
unless that person became a participating employee in IMRF before January
1, 2019. Makes conforming changes. In the Downstate Police Article,
provides that, on and after the effective date of the amendatory Act, a
municipality is not required to establish a defined contribution plan.
Provides that a municipality is required to maintain a defined
contribution plan for persons who began participating in the defined
contribution plan before the effective date of the amendatory Act. In
provisions authorizing certain police officers to elect to participate in
the defined contribution plan, restricts participation to police officers
who first became police officers before the effective date of the
amendatory Act and to municipalities that established a defined
contribution plan before the effective date of the amendatory Act. Amends
the State Mandates Act to require implementation without reimbursement.
LRB104 10783 RPS 20863 b
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
MAY APPLY

A BILL FOR

HB2484
LRB104 10783 RPS 20863 b
1

AN ACT concerning public employee benefits.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Pension Code is amended by
5
changing Sections 3-109.1, 3-109.4, 3-124.1, and 7-109 and by
6
adding Section 3-109.4 as follows:

7

(40 ILCS 5/3-109.1)

(from Ch. 108 1/2, par. 3-109.1)
8

Sec. 3-109.1.
Chief of police.
9

(a)
Beginning

Except as provided in subsection (a-5),
10
beginning
January 1, 1990, any person who is employed as the
11
chief of police of a "participating municipality" as defined
12
in Section 7-106 of this Code, may elect to participate in the
13
Illinois Municipal Retirement Fund rather than in a fund
14
created under this Article 3. Except as provided in subsection
15
(b), this election shall be irrevocable, and shall be filed in
16
writing with the Board of the Illinois Municipal Retirement
17
Fund.
18

(a-5) On or after January 1, 2019, a person may not elect
19
to participate in the Illinois Municipal Retirement Fund with
20
respect to his or her employment as the chief of police of a
21
participating municipality, unless that person became a
22
participating employee in the Illinois Municipal Retirement
23
Fund before January 1, 2019.

HB2484
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LRB104 10783 RPS 20863 b
1

(b) Until January 1, 1999, a chief of police who has
2
elected under this Section to participate in IMRF rather than
3
a fund created under this Article may elect to rescind that
4
election and transfer his or her participation to the police
5
pension fund established under this Article by the employing
6
municipality. The chief must notify the boards of trustees of
7
both funds in writing of his or her decision to rescind the
8
election and transfer participation. A chief of police who
9
transfers participation under this subsection (b) shall not be
10
deemed ineligible to participate in the police pension fund by
11
reason of having failed to apply within the 3-month period
12
specified in Section 3-106.
13
(Source: P.A. 100-281, eff. 8-24-17.)

14

(40 ILCS 5/3-109.4)
15

Sec. 3-109.4.
Defined contribution plan for certain police
16
officers.
17

(a)
Except as otherwise provided in this Section, each

18
Each
municipality shall establish a defined contribution plan
19
that aggregates police officer and employer contributions in
20
individual accounts used for retirement. The defined
21
contribution plan, including both police officer and employer
22
contributions, established by the municipality must, at a
23
minimum: meet the safe harbor provisions of the Internal
24
Revenue Code of 1986, as amended; be a qualified plan under the
25
Internal Revenue Code of 1986, as amended; and comply with all

HB2484
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LRB104 10783 RPS 20863 b
1
other applicable laws, rules, and regulations. Contributions
2
shall vest immediately upon deposit in the police officer's
3
account.
4

On and after the effective date of this amendatory Act of
5
the 104th General Assembly, a municipality is not required to
6
establish a defined contribution plan under this Section.
7
However, a municipality is required to maintain a defined
8
contribution plan for persons who began participating in the
9
defined contribution plan before the effective date of this
10
amendatory Act of the 104th General Assembly.
11

A police officer who participates in the defined
12
contribution plan under this Section may not earn creditable
13
service or otherwise participate in the defined benefit plan
14
offered by his or her employing municipality, except as an
15
annuitant in another fund or as a survivor, while he or she is
16
a participant in the defined contribution plan. The defined
17
contribution plan under this Section shall not be construed to
18
be a pension, annuity, or other defined benefit under this
19
Code.
20

(b) If a police officer who
first became a police officer
21
under this Article before the effective date of this
22
amendatory Act of the 104th General Assembly and
has more than
23
10 years of creditable service in a fund enters active service
24
with a different municipality, he or she may elect to
25
participate in the defined contribution plan under this
26
Section in lieu of the defined benefit plan
if the

HB2484
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LRB104 10783 RPS 20863 b
1
municipality has such a defined contribution plan
.
2

A police officer who has elected under this subsection to
3
participate in the defined contribution plan may, in writing,
4
rescind that election in accordance with the rules of the
5
board. Any employer contributions, and the earnings thereon,
6
shall remain vested in the police officer's account. A police
7
officer who rescinds the election may begin participating in
8
the defined benefit plan on the first day of the month
9
following the rescission.
10

(c) As used in this Section, "defined benefit plan" means
11
the retirement plan available to police officers under this
12
Article who do not participate in the defined contribution
13
plan under this Section.
14
(Source: P.A. 100-281, eff. 8-24-17.)

15

(40 ILCS 5/3-124.1)

(from Ch. 108 1/2, par. 3-124.1)
16

Sec. 3-124.1.
Re-entry into active service.
(a) If a
17
police officer who is receiving pension payments other than as
18
provided in Section 3-109.3 re-enters active service, pension
19
payment shall be suspended while he or she is in service. When
20
he or she again retires, pension payments shall be resumed. If
21
the police officer remains in service after re-entry for a
22
period of less than 5 years, the pension shall be the same as
23
upon first retirement. If the officer's service after re-entry
24
is at least 5 years and the officer makes the required
25
contributions during the period of re-entry, his or her

HB2484
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LRB104 10783 RPS 20863 b
1
pension shall be recomputed by taking into account the
2
additional period of service and salary.
3

(b) If a police officer who first becomes a member on or
4
after January 1, 2019
but before the effective date of this
5
amendatory Act of the 104th General Assembly
is receiving
6
pension payments (other than as provided in Section 3-109.3)
7
and re-enters active service with any municipality that has
8
established a pension fund under this Article, that police
9
officer may continue to receive pension payments while he or
10
she is in active service, but shall only participate in a
11
defined contribution plan established by the municipality
12
pursuant to Section 3-109.4
, if the municipality has
13
established such a defined contribution plan,
and may not
14
establish creditable service in the pension fund established
15
by that municipality or have his or her pension recomputed.
16
(Source: P.A. 100-281, eff. 8-24-17.)

17

(40 ILCS 5/7-109)

(from Ch. 108 1/2, par. 7-109)
18

Sec. 7-109.
Employee.
19

(1) "Employee" means any person who:
20

(a) 1. Receives earnings as payment for the
21

performance of personal services or official duties out of
22

the general fund of a municipality, or out of any special
23

fund or funds controlled by a municipality, or by an
24

instrumentality thereof, or a participating
25

instrumentality, including, in counties, the fees or

HB2484
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LRB104 10783 RPS 20863 b
1

earnings of any county fee office; and
2

2. Under the usual common law rules applicable in
3

determining the employer-employee relationship, has the
4

status of an employee with a municipality, or any
5

instrumentality thereof, or a participating
6

instrumentality, including alderpersons, county
7

supervisors and other persons (excepting those employed as
8

independent contractors) who are paid compensation, fees,
9

allowances or other emolument for official duties, and, in
10

counties, the several county fee offices.
11

(b) Serves as a township treasurer appointed under the
12

School Code, as heretofore or hereafter amended, and who
13

receives for such services regular compensation as
14

distinguished from per diem compensation, and any regular
15

employee in the office of any township treasurer whether
16

or not his earnings are paid from the income of the
17

permanent township fund or from funds subject to
18

distribution to the several school districts and parts of
19

school districts as provided in the School Code, or from
20

both such sources; or is the chief executive officer,
21

chief educational officer, chief fiscal officer, or other
22

employee of a Financial Oversight Panel established
23

pursuant to Article 1H of the School Code, other than a
24

superintendent or certified school business official,
25

except that such person shall not be treated as an
26

employee under this Section if that person has negotiated

HB2484
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LRB104 10783 RPS 20863 b
1

with the Financial Oversight Panel, in conjunction with
2

the school district, a contractual agreement for exclusion
3

from this Section.
4

(c) Holds an elective office in a municipality,
5

instrumentality thereof or participating instrumentality.
6

(2) "Employee" does not include persons who:
7

(a) Are eligible for inclusion under any of the
8

following laws:
9

1. "An Act in relation to an Illinois State
10

Teachers' Pension and Retirement Fund", approved May
11

27, 1915, as amended;
12

2. Articles 15 and 16 of this Code.
13

However, such persons shall be included as employees
14

to the extent of earnings that are not eligible for
15

inclusion under the foregoing laws for services not of an
16

instructional nature of any kind.
17

However, any member of the armed forces who is
18

employed as a teacher of subjects in the Reserve Officers
19

Training Corps of any school and who is not certified
20

under the law governing the certification of teachers
21

shall be included as an employee.
22

(b) Are designated by the governing body of a
23

municipality in which a pension fund is required by law to
24

be established for policemen or firemen, respectively, as
25

performing police or fire protection duties, except that
26

when such persons are the heads of the police or fire

HB2484
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LRB104 10783 RPS 20863 b
1

department and are not eligible to be included within any
2

such pension fund, they shall be included within this
3

Article; provided, that such persons shall not be excluded
4

to the extent of concurrent service and earnings not
5

designated as being for police or fire protection duties.
6

However, (i) any head of a police department who was a
7

participant under this Article immediately before October
8

1, 1977 and did not elect, under Section 3-109 of this Act,
9

to participate in a police pension fund shall be an
10

"employee", and (ii) any chief of police who
became a
11

participating employee under this Article before January
12

1, 2019 and who
elects to participate in this Fund under
13

Section 3-109.1 of this Code, regardless of whether such
14

person continues to be employed as chief of police or is
15

employed in some other rank or capacity within the police
16

department, shall be an employee under this Article for so
17

long as such person is employed to perform police duties
18

by a participating municipality and has not lawfully
19

rescinded that election.
20

(b-5) Were not participating employees under this
21

Article before August 26, 2018 (the effective date of
22

Public Act 100-1097) and participated as a chief of police
23

in a fund under Article 3 and return to work in any
24

capacity with the police department, with any oversight of
25

the police department, or in an advisory capacity for the
26

police department with the same municipality with which

HB2484
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LRB104 10783 RPS 20863 b
1

that pension was earned, regardless of whether they are
2

considered an employee of the police department or are
3

eligible for inclusion in the municipality's Article 3
4

fund.
5

(c) Are contributors to or eligible to contribute to a
6

Taft-Hartley pension plan to which the participating
7

municipality is required to contribute as the person's
8

employer based on earnings from the municipality. Nothing
9

in this paragraph shall affect service credit or
10

creditable service for any period of service prior to July
11

16, 2014 (the effective date of Public Act 98-712), and
12

this paragraph shall not apply to individuals who are
13

participating in the Fund prior to July 16, 2014 (the
14

effective date of Public Act 98-712).
15

(d) Become an employee of any of the following
16

participating instrumentalities on or after January 1,
17

2017 (the effective date of Public Act 99-830): the
18

Illinois Municipal League; the Illinois Association of
19

Park Districts; the Illinois Supervisors, County
20

Commissioners and Superintendents of Highways Association;
21

an association, or not-for-profit corporation, membership
22

in which is authorized under Section 85-15 of the Township
23

Code; the United Counties Council; or the Will County
24

Governmental League.
25

(e) Are members of the Board of Trustees of the
26

Firefighters' Pension Investment Fund, as created under

HB2484
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LRB104 10783 RPS 20863 b
1

Article 22C of this Code, in their capacity as members of
2

the Board of Trustees of the Firefighters' Pension
3

Investment Fund.
4

(f) Are members of the Board of Trustees of the Police
5

Officers' Pension Investment Fund, as created under
6

Article 22B of this Code, in their capacity as members of
7

the Board of Trustees of the Police Officers' Pension
8

Investment Fund.
9

(3) All persons, including, without limitation, public
10
defenders and probation officers, who receive earnings from
11
general or special funds of a county for performance of
12
personal services or official duties within the territorial
13
limits of the county, are employees of the county (unless
14
excluded by subsection (2) of this Section) notwithstanding
15
that they may be appointed by and are subject to the direction
16
of a person or persons other than a county board or a county
17
officer. It is hereby established that an employer-employee
18
relationship under the usual common law rules exists between
19
such employees and the county paying their salaries by reason
20
of the fact that the county boards fix their rates of
21
compensation, appropriate funds for payment of their earnings
22
and otherwise exercise control over them. This finding and
23
this amendatory Act shall apply to all such employees from the
24
date of appointment whether such date is prior to or after the
25
effective date of this amendatory Act and is intended to
26
clarify existing law pertaining to their status as

HB2484
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LRB104 10783 RPS 20863 b
1
participating employees in the Fund.
2
(Source: P.A. 102-15, eff. 6-17-21; 102-637, eff. 8-27-21;
3
102-813, eff. 5-13-22.)

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