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HF2182 • 2026

A bill for an act relating to retirement benefits of retired members reemployed as school resource officers under the Iowa public employees’ retirement system and the municipal fire and police retirement system.

A bill for an act relating to retirement benefits of retired members reemployed as school resource officers under the Iowa public employees’ retirement system and the municipal fire and police retirement system.

Education Labor
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
COLLINS
Last action
2026-01-28
Official status
Introduced, referred to State Government. H.J. 163 .
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on what happens if a retired member decides to opt out of coverage after the initial 60-day period or how this legislation will affect retirement benefits for non-law enforcement officers who become school resource officers.

Retirement Benefits for School Resource Officers

This bill allows retired law enforcement officers who become school resource officers to opt out of the Iowa Public Employees’ Retirement System (IPERS) and Municipal Fire and Police Retirement System (MFPRS) within 60 days, and it exempts them from reductions in retirement benefits if they earn more than $50,000 annually.

What This Bill Does

  • Allows retired members of IPERS or MFPRS who become school resource officers to opt out of these systems within 60 days of reemployment.
  • Exempts certified law enforcement officers working as school resource officers from reductions in their retirement benefits if they earn more than $50,000 annually.
  • Defines employment by a law enforcement agency as a school resource officer as not being covered under IPERS for certain purposes.
  • Permits retired members who become school resource officers to continue receiving service retirement allowances during reemployment without recalculating their benefits.

Who It Names or Affects

  • Retired law enforcement officers who are reemployed as school resource officers in Iowa.

Terms To Know

IPERS
Iowa Public Employees’ Retirement System
MFPRS
Municipal Fire and Police Retirement System

Limits and Unknowns

  • The bill does not specify what happens if a retired member decides to opt out of coverage after the initial 60-day period.
  • It is unclear how this legislation will affect retirement benefits for non-law enforcement officers who become school resource officers.

Bill History

  1. 2026-01-28 Iowa Legislature

    Introduced, referred to State Government. H.J. 163 .

Official Summary Text

A bill for an act relating to retirement benefits of retired members reemployed as school resource officers under the Iowa public employees’ retirement system and the municipal fire and police retirement system.

Current Bill Text

Read the full stored bill text
House

File

2182

-

Introduced

HOUSE

FILE

2182

BY

COLLINS

A

BILL

FOR

An

Act

relating

to

retirement

benefits

of

retired

members

1

reemployed

as

school

resource

officers

under

the

Iowa

public

2

employees’

retirement

system

and

the

municipal

fire

and

3

police

retirement

system.

4

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

5

TLSB

5207YH

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91

sc/ns

H.F.

2182

Section

1.

Section

97B.42A,

Code

2026,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

6.

A

retired

member

who

is

a

certified

3

law

enforcement

officer

and

is

reemployed

by

a

law

enforcement

4

agency

as

a

school

resource

officer

may

elect

out

of

coverage

5

by

filing

an

election

with

the

system

within

sixty

days

of

6

reemployment.

A

decision

to

elect

out

of

coverage

pursuant

to

7

this

subsection

is

irrevocable

upon

approval

from

the

system.

8

If

a

person

elects

out

of

coverage

pursuant

to

this

subsection,

9

the

period

of

time

from

the

date

on

which

the

person

was

newly

10

hired

until

the

date

the

person’s

election

out

of

coverage

is

11

effective

shall

not

constitute

service

for

purposes

of

coverage

12

under

this

chapter.

In

addition,

a

wage

adjustment

shall

be

13

processed

for

the

person

based

on

any

contributions

collected

14

pursuant

to

this

chapter

during

that

period

of

time

and

shall

15

be

credited

pursuant

to

section

97B.10.

16

Sec.

2.

Section

97B.48A,

subsection

1,

Code

2026,

is

amended

17

by

adding

the

following

new

paragraph:

18

NEW

PARAGRAPH

.

d.

Beginning

July

1,

2026,

the

reduction

in

19

a

member’s

retirement

allowance

under

this

subsection

shall

not

20

apply

to

a

member

who

is

a

certified

law

enforcement

officer

21

and

is

reemployed

by

a

law

enforcement

agency

as

a

school

22

resource

officer.

23

Sec.

3.

Section

97B.52A,

subsection

1,

paragraph

c,

24

subparagraph

(2),

Code

2026,

is

amended

by

adding

the

following

25

new

subparagraph

division:

26

NEW

SUBPARAGRAPH

DIVISION

.

(e)

For

a

member

who

is

a

27

certified

law

enforcement

officer

and

whose

first

month

28

of

entitlement

is

July

2026

or

later,

any

employment

with

29

a

covered

employer

or

covered

employment

does

not

include

30

employment

by

a

law

enforcement

agency

as

a

school

resource

31

officer.

32

Sec.

4.

Section

411.3,

Code

2026,

is

amended

by

adding

the

33

following

new

subsection:

34

NEW

SUBSECTION

.

4.

A

retired

member

who

is

reemployed

35

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1/

3

H.F.

2182

by

a

law

enforcement

agency

as

a

school

resource

officer

may

1

continue

to

receive

a

service

retirement

allowance

during

the

2

period

of

reemployment.

The

retirement

allowance

shall

not

be

3

recalculated

based

upon

the

person’s

reemployment.

4

EXPLANATION

5

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

6

the

explanation’s

substance

by

the

members

of

the

general

assembly.

7

This

bill

relates

to

retirement

benefits

of

a

member

of

8

the

Iowa

public

employees’

retirement

system

(IPERS)

or

the

9

municipal

fire

and

police

retirement

system

who

is

reemployed

10

by

a

law

enforcement

agency

as

a

school

resource

officer.

11

The

bill

provides

that

a

retired

member

who

is

a

certified

12

law

enforcement

officer

and

is

reemployed

by

a

law

enforcement

13

agency

as

a

school

resource

officer

may

elect

out

of

IPERS

14

coverage

by

filing

an

election

with

the

system

within

60

days

15

of

reemployment.

This

election

is

irrevocable.

16

Code

section

97B.48A

provides

that

the

retirement

allowance

17

of

a

retired

member

under

IPERS

who

has

not

reached

age

65

18

shall

be

reduced

by

50

cents

for

every

$1

the

retiree

earns

19

over

$50,000

in

full-time

employment

covered

by

IPERS.

The

20

bill

exempts

a

certified

law

enforcement

officer

who

is

21

reemployed

by

a

law

enforcement

agency

as

a

school

resource

22

officer

from

this

reduction.

23

Current

law

provides

that

a

member

has

a

bona

fide

retirement

24

for

purposes

of

IPERS

when

the

member

does

not

return

to

25

any

employment

with

a

covered

employer

until

the

member

26

has

qualified

for

at

least

one

calendar

month

of

retirement

27

benefits

and

the

member

does

not

return

to

covered

employment

28

until

the

member

has

qualified

for

no

fewer

than

four

calendar

29

months

of

retirement

benefits.

The

bill

provides

that,

for

30

purposes

of

this

provision,

neither

any

employment

with

a

31

covered

employer

nor

covered

employment

includes

employment

of

32

a

certified

law

enforcement

officer

by

a

law

enforcement

agency

33

as

a

school

resource

officer.

34

Under

current

law,

a

member

who

ceases

to

be

employed

as

35

-2-

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3

H.F.

2182

a

police

officer

or

fire

fighter

by

a

city

ceases

to

be

a

1

member

of

the

municipal

fire

and

police

retirement

system.

A

2

person

who

is

reemployed

is

not

eligible

to

receive

a

service

3

retirement

allowance

for

the

period

of

reemployment.

The

bill

4

provides

that

a

retired

member

who

is

reemployed

by

a

law

5

enforcement

agency

as

a

school

resource

officer

may

continue

6

to

receive

a

service

retirement

allowance

during

the

period

of

7

reemployment.

8

-3-

LSB

5207YH

(3)

91

sc/ns

3/

3