PEN CD-IMRF-TIER 2 SLEP SALARY

Illinois General Assembly - Full Text of HB4384

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of HB4384

Home

Legislation

Full Text

HB4384 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4384

Introduced 1/14/2026, by Rep. John M. Cabello

SYNOPSIS AS INTRODUCED:

40 ILCS 5/7-142.1

from Ch. 108 1/2, par. 7-142.1
30 ILCS 805/8.50 new

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the
Illinois Pension Code. Provides that the amendatory Act may be referred to
as the Pension Equity Act. Provides that, beginning on January 1, 2027, for
all purposes under the Code (including, without limitation, the
calculation of benefits and employee contributions), the annual earnings
of a Tier 2 sheriff's law enforcement employee shall not include overtime
and shall not exceed $145,649.97 (instead of $108,600, as adjusted
annually beginning in 2011) plus the lesser of (i) 3% of that amount or
(ii) the annual unadjusted percentage increase (instead of one-half the
annual unadjusted percentage increase) in the consumer price index-u for
the 12 months ending with September 2026. Provides that, beginning on
January 1, 2028, that amount shall annually thereafter be increased by the
lesser of (i) 3% of that amount, including all previous adjustments, or
(ii) the annual unadjusted percentage increase (instead of one-half the
annual percentage increase) in the consumer price index-u for the 12
months ending with the September preceding each November 1, including all
previous adjustments. Amends the State Mandates Act to require
implementation without reimbursement. Effective immediately.
LRB104 16797 RPS 30206 b

A BILL FOR

HB4384
LRB104 16797 RPS 30206 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 1.
This Act may be referred to as the Pension
5
Equity Act.

6

Section 5.
The Illinois Pension Code is amended by
7
changing Section 7-142.1 as follows:

8

(40 ILCS 5/7-142.1)

(from Ch. 108 1/2, par. 7-142.1)
9

Sec. 7-142.1.
Sheriff's law enforcement employees.
10

(a) In lieu of the retirement annuity provided by
11
subparagraph 1 of paragraph (a) of Section 7-142:
12

Any sheriff's law enforcement employee who has 20 or more
13
years of service in that capacity and who terminates service
14
prior to January 1, 1988 shall be entitled at his option to
15
receive a monthly retirement annuity for his service as a
16
sheriff's law enforcement employee computed by multiplying 2%
17
for each year of such service up to 10 years, 2 1/4% for each
18
year of such service above 10 years and up to 20 years, and 2
19
1/2% for each year of such service above 20 years, by his
20
annual final rate of earnings and dividing by 12.
21

Any sheriff's law enforcement employee who has 20 or more
22
years of service in that capacity and who terminates service

HB4384
- 2 -
LRB104 16797 RPS 30206 b
1
on or after January 1, 1988 and before July 1, 2004 shall be
2
entitled at his option to receive a monthly retirement annuity
3
for his service as a sheriff's law enforcement employee
4
computed by multiplying 2.5% for each year of such service up
5
to 20 years, 2% for each year of such service above 20 years
6
and up to 30 years, and 1% for each year of such service above
7
30 years, by his annual final rate of earnings and dividing by
8
12.
9

Any sheriff's law enforcement employee who has 20 or more
10
years of service in that capacity and who terminates service
11
on or after July 1, 2004 shall be entitled at his or her option
12
to receive a monthly retirement annuity for service as a
13
sheriff's law enforcement employee computed by multiplying
14
2.5% for each year of such service by his annual final rate of
15
earnings and dividing by 12.
16

If a sheriff's law enforcement employee has service in any
17
other capacity, his retirement annuity for service as a
18
sheriff's law enforcement employee may be computed under this
19
Section and the retirement annuity for his other service under
20
Section 7-142.
21

In no case shall the total monthly retirement annuity for
22
persons who retire before July 1, 2004 exceed 75% of the
23
monthly final rate of earnings. In no case shall the total
24
monthly retirement annuity for persons who retire on or after
25
July 1, 2004 exceed 80% of the monthly final rate of earnings.
26

(b) Whenever continued group insurance coverage is elected

HB4384
- 3 -
LRB104 16797 RPS 30206 b
1
in accordance with the provisions of Section 367h of the
2
Illinois Insurance Code, as now or hereafter amended, the
3
total monthly premium for such continued group insurance
4
coverage or such portion thereof as is not paid by the
5
municipality shall, upon request of the person electing such
6
continued group insurance coverage, be deducted from any
7
monthly pension benefit otherwise payable to such person
8
pursuant to this Section, to be remitted by the Fund to the
9
insurance company or other entity providing the group
10
insurance coverage.
11

(c) A sheriff's law enforcement employee who began service
12
in that capacity prior to the effective date of this
13
amendatory Act of the 97th General Assembly and who has
14
service in any other capacity may convert up to 10 years of
15
that service into service as a sheriff's law enforcement
16
employee by paying to the Fund an amount equal to (1) the
17
additional employee contribution required under Section
18
7-173.1, plus (2) the additional employer contribution
19
required under Section 7-172, plus (3) interest on items (1)
20
and (2) at the prescribed rate from the date of the service to
21
the date of payment. Application must be received by the Board
22
while the employee is an active participant in the Fund.
23
Payment must be received while the member is an active
24
participant, except that one payment will be permitted after
25
termination of participation.
26

(d) The changes to subsections (a) and (b) of this Section

HB4384
- 4 -
LRB104 16797 RPS 30206 b
1
made by this amendatory Act of the 94th General Assembly apply
2
only to persons in service on or after July 1, 2004. In the
3
case of such a person who begins to receive a retirement
4
annuity before the effective date of this amendatory Act of
5
the 94th General Assembly, the annuity shall be recalculated
6
prospectively to reflect those changes, with the resulting
7
increase beginning to accrue on the first annuity payment date
8
following the effective date of this amendatory Act.
9

(e) Any elected county officer who was entitled to receive
10
a stipend from the State on or after July 1, 2009 and on or
11
before June 30, 2010 may establish earnings credit for the
12
amount of stipend not received, if the elected county official
13
applies in writing to the fund within 6 months after the
14
effective date of this amendatory Act of the 96th General
15
Assembly and pays to the fund an amount equal to (i) employee
16
contributions on the amount of stipend not received, (ii)
17
employer contributions determined by the Board equal to the
18
employer's normal cost of the benefit on the amount of stipend
19
not received, plus (iii) interest on items (i) and (ii) at the
20
actuarially assumed rate.
21

(f) Notwithstanding any other provision of this Article,
22
the provisions of this subsection (f) apply to a person who
23
first becomes a sheriff's law enforcement employee under this
24
Article on or after January 1, 2011.
25

A sheriff's law enforcement employee age 55 or more who
26
has 10 or more years of service in that capacity shall be

HB4384
- 5 -
LRB104 16797 RPS 30206 b
1
entitled at his option to receive a monthly retirement annuity
2
for his or her service as a sheriff's law enforcement employee
3
computed by multiplying 2.5% for each year of such service by
4
his or her final rate of earnings.
5

The retirement annuity of a sheriff's law enforcement
6
employee who is retiring after attaining age 50 with 10 or more
7
years of creditable service shall be reduced by one-half of 1%
8
for each month that the sheriff's law enforcement employee's
9
age is under age 55.
10

The maximum retirement annuity under this subsection (f)
11
shall be 75% of final rate of earnings.
12

For the purposes of this subsection (f), "final rate of
13
earnings" means the average monthly earnings obtained by
14
dividing the total salary of the sheriff's law enforcement
15
employee during the 96 consecutive months of service within
16
the last 120 months of service in which the total earnings was
17
the highest by the number of months of service in that period.
18

Notwithstanding any other provision of this Article,
19
beginning on January 1, 2011
and until January 1, 2027
, for all
20
purposes under this Code (including without limitation the
21
calculation of benefits and employee contributions), the
22
annual earnings of a sheriff's law enforcement employee to
23
whom this Section applies shall not include overtime and shall
24
not exceed $106,800; however, that amount shall annually
25
thereafter be increased by the lesser of (i) 3% of that amount,
26
including all previous adjustments, or (ii) one-half the

HB4384
- 6 -
LRB104 16797 RPS 30206 b
1
annual unadjusted percentage increase (but not less than zero)
2
in the consumer price index-u for the 12 months ending with the
3
September preceding each November 1, including all previous
4
adjustments.
5

Notwithstanding any other provision of this Article,
6
beginning on January 1, 2027, for all purposes under this Code
7
(including without limitation the calculation of benefits and
8
employee contributions), the annual earnings of a sheriff's
9
law enforcement employee to whom this Section applies shall
10
not include overtime and shall not exceed $145,649.97 plus the
11
lesser of (i) 3% of that amount or (ii) the annual unadjusted
12
percentage increase (but not less than zero) in the consumer
13
price index-u for the 12 months ending with September 2026;
14
however, beginning on January 1 2028, that amount shall
15
annually thereafter be increased by the lesser of (i) 3% of
16
that amount, including all previous adjustments, or (ii) the
17
annual unadjusted percentage increase (but not less than zero)
18
in the consumer price index-u for the 12 months ending with the
19
September preceding each November 1, including all previous
20
adjustments.

21

(g) Notwithstanding any other provision of this Article,
22
the monthly annuity of a person who first becomes a sheriff's
23
law enforcement employee under this Article on or after
24
January 1, 2011 shall be increased on the January 1 occurring
25
either on or after the attainment of age 60 or the first
26
anniversary of the annuity start date, whichever is later.

HB4384
- 7 -
LRB104 16797 RPS 30206 b
1
Each annual increase shall be calculated at 3% or one-half the
2
annual unadjusted percentage increase (but not less than zero)
3
in the consumer price index-u for the 12 months ending with the
4
September preceding each November 1, whichever is less, of the
5
originally granted retirement annuity. If the annual
6
unadjusted percentage change in the consumer price index-u for
7
a 12-month period ending in September is zero or, when
8
compared with the preceding period, decreases, then the
9
annuity shall not be increased.
10

(h) Notwithstanding any other provision of this Article,
11
for a person who first becomes a sheriff's law enforcement
12
employee under this Article on or after January 1, 2011, the
13
annuity to which the surviving spouse, children, or parents
14
are entitled under this subsection (h) shall be in the amount
15
of 66 2/3% of the sheriff's law enforcement employee's earned
16
annuity at the date of death.
17

(i) Notwithstanding any other provision of this Article,
18
the monthly annuity of a survivor of a person who first becomes
19
a sheriff's law enforcement employee under this Article on or
20
after January 1, 2011 shall be increased on the January 1 after
21
attainment of age 60 by the recipient of the survivor's
22
annuity and each January 1 thereafter by 3% or one-half the
23
annual unadjusted percentage increase in the consumer price
24
index-u for the 12 months ending with the September preceding
25
each November 1, whichever is less, of the originally granted
26
pension. If the annual unadjusted percentage change in the

HB4384
- 8 -
LRB104 16797 RPS 30206 b
1
consumer price index-u for a 12-month period ending in
2
September is zero or, when compared with the preceding period,
3
decreases, then the annuity shall not be increased.
4

(j) For the purposes of this Section, "consumer price
5
index-u" means the index published by the Bureau of Labor
6
Statistics of the United States Department of Labor that
7
measures the average change in prices of goods and services
8
purchased by all urban consumers, United States city average,
9
all items, 1982-84 = 100. The new amount resulting from each
10
annual adjustment shall be determined by the Public Pension
11
Division of the Department of Insurance and made available to
12
the boards of the pension funds.
13
(Source: P.A. 100-148, eff. 8-18-17.)

14

Section 90.
The State Mandates Act is amended by adding
15
Section 8.50 as follows:

16

(30 ILCS 805/8.50 new)
17

Sec. 8.50.
Exempt mandate.
Notwithstanding Sections 6 and
18
8 of this Act, no reimbursement by the State is required for
19
the implementation of any mandate created by this amendatory
20
Act of the 104th General Assembly.

21

Section 99.
Effective date.
This Act takes effect upon
22
becoming law.

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn