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ENROLLED
2026 Regular Session
HOUSE BILL NO. 21
BY REPRESENTATIVE GLORIOSO
1 AN ACT
2 To amend and reenact R.S. 11:1735(A), 1759(D), 1782(1), 1788(A), and 1802(1) and to
3 enact R.S. 11:1732(13)(c) and (14)(a)(xiv), relative to the Municipal Employees'
4 Retirement System of Louisiana; to provide for employer participation; to provide
5 relative to certain exemptions; to provide relative to accumulated contributions; to
6 provide relative to membership in the system; to provide relative to computation of
7 normal retirement allowances; to provide for definitions; to provide relative to
8 benefits of part-time reemployed retirees; to provide relative to service credit; and
9 to provide for related matters.
10 Notice of intention to introduce this Act has been published
11 as provided by Article X, Section 29(C) of the Constitution
12 of Louisiana.
13 Be it enacted by the Legislature of Louisiana:
14 Section 1. R.S. 11:1735(A), 1759(D), 1782(1), 1788(A), and 1802(1) are hereby
15 amended and reenacted and R.S. 11:1732(13)(c) and (14)(a)(xiv) are hereby enacted to read
16 as follows:
17 §1732. Definitions
18 The following words and phrases, as used in this Chapter, unless a different
19 meaning is plainly required by the context, shall have the following meanings:
20 * * *
21 (13)
22 * * *
23 (c) Any elected official not subject to the provisions of R.S. 11:164 shall be
24 presumed to meet the definition of "employee" unless a contrary declaration
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1 concerning the member's hours has been confirmed by the governing authority of the
2 member's participating employer.
3 (14)(a) "Employer" or "participating employer" shall mean:
4 * * *
5 (xiv) An employer pursuant to the provisions of R.S. 11:1751.2.
6 * * *
7 §1735. Exemption from execution
8 A. The following items are hereby exempt from any state or municipal tax
9 and from levy and sale, garnishment, attachment, or any other process whatsoever
10 as provided in this Chapter, except as provided in R.S. 11:292: the right of a person
11 to a pension, an annuity, or a retirement allowance, or to the return of contributions,
12 the pension, annuity, or retirement allowance itself, any optional benefit or any other
13 right accrued or accruing to any person, and the moneys in various funds created by
14 this Chapter. These enumerated items shall be unassignable, except as in this
15 Chapter specifically otherwise provided. Benefits paid under this Chapter shall be
16 exempt from state income tax. If the contributions of an employee are paid by a
17 municipality participating employer in order to secure credit for back service, these
18 funds may be assigned to the municipality participating employer until such time as
19 the employee has repaid contributions so paid or the municipality participating
20 employer has released the contributions so paid by written notice to the board of
21 trustees of the Municipal Employees' Retirement System.
22 * * *
23 §1759. Return of accumulated contributions
24 * * *
25 D. However, refunds of accumulated contributions shall not be required to
26 be made to the member or to his estate until and unless the member has been
27 terminated from a participating municipality employer for thirty days and until all
28 contributions for said the member have been submitted by the member's employer.
29 * * *
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1 §1782. Computation of normal retirement allowances; return of accumulated
2 contributions
3 The monthly amount of the retirement allowance for any member of Plan A
4 shall consist of an amount equal to three percent of the member's final compensation
5 multiplied by his years of creditable service, provided however, that:
6 (1) Any member who has held an elective office in a municipality which is
7 a participating employer shall be paid an additional annuity equal to one-half of one
8 percent for each year of such elective service.
9 * * *
10 §1788. Optional membership
11 A. Notwithstanding any other provision of law to the contrary, any
12 municipality participating employer which has its employees covered under Social
13 Security and enrolled in Plan B of this system, shall have the option of becoming
14 members of Plan A. The municipality participating employer shall notify the system
15 of its intention to be enrolled in Plan A in writing. The municipality participating
16 employer shall not be entitled to transfer the service and contributions standing to
17 their credit in Plan B to Plan A. After the effective date of such transfer, both the
18 employee and employer shall make the current contributions required by each under
19 Plan A.
20 * * *
21 §1802. Computation of normal retirement allowance
22 The monthly amount of the retirement allowance for any member of Plan B
23 shall consist of an amount equal to two percent of the member's final compensation
24 multiplied by his years of creditable service, provided that:
25 (1) Any member who has held an elective office in a municipality which is
26 a participating employer shall be paid an additional annuity equal to one-half of one
27 percent for each year of such elective service; and
28 * * *
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SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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