PERS; certain law enforcement officers and firefighters shall receive one year of creditable service for every five years of service in Mississippi.

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To: State Affairs;
Appropriations A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Newman

HOUSE BILL NO. 1043

AN ACT TO AMEND SECTION 25-11-109, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE FOR A FIRST RESPONDERS RETIREMENT INCENTIVE UNDER WHICH 2
LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS WHO BECAME MEMBERS OF 3
THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM ON OR AFTER JULY 1, 2011, 4
AND WHO HAVE AT LEAST FOUR YEARS OF MEMBERSHIP SERVICE CREDIT 5
SHALL BE ENTITLED TO RECEIVE ONE YEAR OF CREDITABLE SERVICE FOR 6
EVERY FIVE YEARS OF SERVICE AS A FIRST RESPONDER IN THE STATE OF 7
MISSISSIPPI, AT NO COST TO THE MEMBER; AND FOR RELATED PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. Section 25-11-109, Mississippi Code of 1972, is 10
amended as follows: 11
25-11-109. (1) Under such rules and regulations as the 12
board of trustees shall adopt, each person who becomes a member of 13
this retirement system, as provided in Section 25-11-105, on or 14
before July 1, 1953, or who became a member of the system before 15
July 1, 2007, and contributes to the system for a minimum period 16
of four (4) years, or who became a member of the system on or 17
after July 1, 2007, and contributes to the system for a minimum 18
period of eight (8) years, shall receive credit for all state 19
service rendered before February 1, 1953. To receive that credit, 20
the member shall file a detailed statement of all services as an 21
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employee rendered by him in the state service before February 1, 22
1953. For any member who joined the system after July 1, 1953, 23
and before July 1, 2007, any creditable service for which the 24
member is not required to make contributions shall not be credited 25
to the member until the member has contributed to the system for a 26
minimum period of at least four (4) years. For any member who 27
joined the system on or after July 1, 2007, but before March 1, 28
2026, any creditable service for which the member is not required 29
to make contributions shall not be credited to the member until 30
the member has contributed to the system for a minimum period of 31
at least eight (8) years. 32
(2) (a) (i) In the computation of creditable service for 33
service rendered before July 1, 2017, under the provisions of this 34
article, the total months of accumulative service during any 35
fiscal year shall be calculated in accordance with the schedule as 36
follows: ten (10) or more months of creditable service during any 37
fiscal year shall constitute a year of creditable service; seven 38
(7) months to nine (9) months inclusive, three-quarters (3/4) of a 39
year of creditable service; four (4) months to six (6) months 40
inclusive, one-half (1/2) year of creditable service; one (1) 41
month to three (3) months inclusive, one-quarter (1/4) of a year 42
of creditable service. 43
(ii) In the computation of creditable service 44
rendered on or after July 1, 2017, under the provisions of this 45
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article, service credit shall be awarded in monthly increments in 46
a manner prescribed by regulations of the board. 47
(b) In no case shall credit be allowed for any period 48
of absence without compensation except for disability while in 49
receipt of a disability retirement allowance, nor shall less than 50
fifteen (15) days of service in any month, or service less than 51
the equivalent of one-half (1/2) of the normal working load for 52
the position and less than one-half (1/2) of the normal 53
compensation for the position in any month, constitute a month of 54
creditable service, nor shall more than one (1) year of service be 55
creditable for all services rendered in any one (1) fiscal year; 56
however, for a school employee, substantial completion of the 57
legal school term when and where the service was rendered shall 58
constitute a year of service credit. Any state or local elected 59
official shall be deemed a full-time employee for the purpose of 60
creditable service. However, an appointed or elected official 61
compensated on a per diem basis only shall not be allowed 62
creditable service for terms of office. 63
(c) In the computation of any retirement allowance or 64
any annuity or benefits provided in this article, any fractional 65
period of service of less than one (1) year shall be taken into 66
account and a proportionate amount of such retirement allowance, 67
annuity or benefit shall be granted for any such fractional period 68
of service. 69
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(d) (i) In the computation of unused leave for 70
creditable service authorized in Section 25-11-103, the following 71
shall govern for members who retire before July 1, 2017: 72
twenty-one (21) days of unused leave shall constitute one (1) 73
month of creditable service and in no case shall credit be allowed 74
for any period of unused leave of less than fifteen (15) days. 75
The number of months of unused leave shall determine the number of 76
quarters or years of creditable service in accordance with the 77
above schedule for membership and prior service. 78
(ii) In the computation of unused leave for 79
creditable service authorized in Section 25-11-103, the following 80
shall govern for members who retire on or after July 1, 2017: 81
creditable service for unused leave shall be calculated in monthly 82
increments in which one (1) month of service credit shall be 83
awarded for each twenty-one (21) days of unused leave, except that 84
the first fifteen (15) to fifty-seven (57) days of leave shall 85
constitute three (3) months of service for those who became a 86
member of the system before July 1, 2017. 87
(iii) In order for the member to receive 88
creditable service for the number of days of unused leave under 89
this paragraph, the system must receive certification from the 90
governing authority. 91
(iv) For anyone who becomes a member of the system 92
on or after March 1, 2026, no service credit shall be awarded for 93
unused leave. 94
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(e) For the purposes of this subsection, members of the 95
system who retire on or after July 1, 2010, shall receive credit 96
for one-half (1/2) day of leave for each full year of membership 97
service accrued after June 30, 2010. The amount of leave received 98
by a member under this paragraph shall be added to the lawfully 99
credited unused leave for which creditable service is provided 100
under Section 25-11-103(i). 101
(f) For the purpose of this subsection, for members of 102
the system who are elected officers and who retire on or after 103
July 1, 1987, the following shall govern: 104
(i) For service before July 1, 1984, the members 105
shall receive credit for leave (combined personal and major 106
medical) for service as an elected official before that date at 107
the rate of thirty (30) days per year. 108
(ii) For service on and after July 1, 1984, the 109
member shall receive credit for personal and major medical leave 110
beginning July 1, 1984, at the rates authorized in Sections 111
25-3-93 and 25-3-95, computed as a full-time employee. 112
(iii) If a member is employed in a covered 113
nonelected position and a covered elected position simultaneously, 114
that member may not receive service credit for accumulated unused 115
leave for both positions at retirement for the period during which 116
the member was dually employed. During the period during which 117
the member is dually employed, the member shall only receive 118
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credit for leave as provided for in this paragraph for an elected 119
official. 120
(iv) For any elected official who becomes a member 121
of the system on or after March 1, 2026, no service credit shall 122
be awarded for leave. 123
(3) Subject to the above restrictions and to such other 124
rules and regulations as the board may adopt, the board shall 125
verify, as soon as practicable after the filing of such statements 126
of service, the services therein claimed. 127
(4) Upon verification of the statement of prior service, the 128
board shall issue a prior service certificate certifying to each 129
member the length of prior service for which credit shall have 130
been allowed on the basis of his statement of service. So long as 131
membership continues, a prior service certificate shall be final 132
and conclusive for retirement purposes as to such service, 133
provided that any member may within five (5) years from the date 134
of issuance or modification of such certificate request the board 135
of trustees to modify or correct his prior service certificate. 136
Any modification or correction authorized shall only apply 137
prospectively. 138
When membership ceases, such prior service certificates shall 139
become void. Should the employee again become a member, he shall 140
enter the system as an employee not entitled to prior service 141
credit except as provided in Sections 25-11-105(I), 25-11-113 and 142
25-11-117. 143
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(5) Creditable service at retirement, on which the 144
retirement allowance of a member shall be based, shall consist of 145
the membership service rendered by him since he last became a 146
member, and also, if he has a prior service certificate that is in 147
full force and effect, the amount of the service certified on his 148
prior service certificate. 149
(6) Any member who served on active duty in the Armed Forces 150
of the United States, who served in the Commissioned Corps of the 151
United States Public Health Service before 1972 or who served in 152
maritime service during periods of hostility in World War II, 153
shall be entitled to creditable service at no cost for his service 154
on active duty in the Armed Forces, in the Commissioned Corps of 155
the United States Public Health Service before 1972 or in such 156
maritime service, provided he entered state service after his 157
discharge from the Armed Forces or entered state service after he 158
completed such maritime service. The maximum period for such 159
creditable service for all military service as defined in this 160
subsection (6) shall not exceed four (4) years unless positive 161
proof can be furnished by such person that he was retained in the 162
Armed Forces during World War II or in maritime service during 163
World War II by causes beyond his control and without opportunity 164
of discharge. The member shall furnish proof satisfactory to the 165
board of trustees of certification of military service or maritime 166
service records showing dates of entrance into active duty service 167
and the date of discharge. From and after July 1, 1993, no 168
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creditable service shall be granted for any military service or 169
maritime service to a member who qualifies for a retirement 170
allowance in another public retirement system administered by the 171
Board of Trustees of the Public Employees' Retirement System 172
based, in whole or in part, on such military or maritime service. 173
In no case shall the member receive creditable service if the 174
member received a dishonorable discharge from the Armed Forces of 175
the United States. 176
(7) (a) Any member of the Public Employees' Retirement 177
System whose membership service is interrupted as a result of 178
qualified military service within the meaning of Section 414(u)(5) 179
of the Internal Revenue Code, and who has received the maximum 180
service credit available under subsection (6) of this section, 181
shall receive creditable service for the period of qualified 182
military service that does not qualify as creditable service under 183
subsection (6) of this section upon reentering membership service 184
in an amount not to exceed five (5) years if: 185
(i) The member pays the contributions he would 186
have made to the retirement system if he had remained in 187
membership service for the period of qualified military service 188
based upon his salary at the time his membership service was 189
interrupted; 190
(ii) The member returns to membership service 191
within ninety (90) days of the end of his qualified military 192
service; and 193
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(iii) The employer at the time the member's 194
service was interrupted and to which employment the member returns 195
pays the contributions it would have made into the retirement 196
system for such period based on the member's salary at the time 197
the service was interrupted. 198
(b) The payments required to be made in paragraph 199
(a)(i) of this subsection may be made over a period beginning with 200
the date of return to membership service and not exceeding three 201
(3) times the member's qualified military service; however, in no 202
event shall such period exceed five (5) years. 203
(c) The member shall furnish proof satisfactory to the 204
board of trustees of certification of military service showing 205
dates of entrance into qualified service and the date of discharge 206
as well as proof that the member has returned to active employment 207
within the time specified. 208
(8) Any member of the Public Employees' Retirement System 209
who became a member of the system before July 1, 2007, and who has 210
at least four (4) years of membership service credit, or who 211
became a member of the system on or after July 1, 2007, but before 212
March 1, 2026, and who has at least eight (8) years of membership 213
service credit, shall be entitled to receive a maximum of five (5) 214
years' creditable service for service rendered in another state as 215
a public employee of such other state, or a political subdivision, 216
public education system or other governmental instrumentality 217
thereof, or service rendered as a teacher in American overseas 218
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dependent schools conducted by the Armed Forces of the United 219
States for children of citizens of the United States residing in 220
areas outside the continental United States, provided that: 221
(a) The member shall furnish proof satisfactory to the 222
board of trustees of certification of such services from the 223
state, public education system, political subdivision or 224
retirement system of the state where the services were performed 225
or the governing entity of the American overseas dependent school 226
where the services were performed; and 227
(b) The member is not receiving or will not be entitled 228
to receive from the public retirement system of the other state or 229
from any other retirement plan, including optional retirement 230
plans, sponsored by the employer, a retirement allowance including 231
such services; and 232
(c) The member shall pay to the retirement system on 233
the date he or she is eligible for credit for such out-of-state 234
service or at any time thereafter before the date of retirement 235
the actuarial cost as determined by the actuary for each year of 236
out-of-state creditable service. The provisions of this 237
subsection are subject to the limitations of Section 415 of the 238
Internal Revenue Code and regulations promulgated under that 239
section. 240
(9) Any member of the Public Employees' Retirement System 241
who became a member of the system before July 1, 2007, and has at 242
least four (4) years of membership service credit, or who became a 243
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member of the system on or after July 1, 2007, but before March 1, 244
2026, and has at least eight (8) years of membership service 245
credit, and who receives, or has received, professional leave 246
without compensation for professional purposes directly related to 247
the employment in state service shall receive creditable service 248
for the period of professional leave without compensation 249
provided: 250
(a) The professional leave is performed with a public 251
institution or public agency of this state, or another state or 252
federal agency; 253
(b) The employer approves the professional leave 254
showing the reason for granting the leave and makes a 255
determination that the professional leave will benefit the 256
employee and employer; 257
(c) Such professional leave shall not exceed two (2) 258
years during any ten-year period of state service; 259
(d) The employee shall serve the employer on a 260
full-time basis for a period of time equivalent to the 261
professional leave period granted immediately following the 262
termination of the leave period; 263
(e) The contributing member shall pay to the retirement 264
system the actuarial cost as determined by the actuary for each 265
year of professional leave. The provisions of this subsection are 266
subject to the regulations of the Internal Revenue Code 267
limitations; 268
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(f) Such other rules and regulations consistent 269
herewith as the board may adopt and in case of question, the board 270
shall have final power to decide the questions. 271
Any actively contributing member participating in the School 272
Administrator Sabbatical Program established in Section 37-9-77 273
shall qualify for continued participation under this subsection 274
(9). 275
(10) Any member of the Public Employees' Retirement System 276
who became a member of the system before July 1, 2007, and has at 277
least four (4) years of credited membership service, or who became 278
a member of the system on or after July 1, 2007, but before March 279
1, 2026, and has at least eight (8) years of credited membership 280
service, shall be entitled to receive a maximum of ten (10) years 281
creditable service for: 282
(a) Any service rendered as an employee of any 283
political subdivision of this state, or any instrumentality 284
thereof, that does not participate in the Public Employees' 285
Retirement System; or 286
(b) Any service rendered as an employee of any 287
political subdivision of this state, or any instrumentality 288
thereof, that participates in the Public Employees' Retirement 289
System but did not elect retroactive coverage; or 290
(c) Any service rendered as an employee of any 291
political subdivision of this state, or any instrumentality 292
thereof, for which coverage of the employee's position was or is 293
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ST: PERS; certain law enforcement officers and
firefighters shall receive one year of
creditable service for every five years of
service in Mississippi.
excluded; provided that the member pays into the retirement system 294
the actuarial cost as determined by the actuary for each year, or 295
portion thereof, of such service. After a member has made full 296
payment to the retirement system for all or any part of such 297
service, the member shall receive creditable service for the 298
period of such service for which full payment has been made to the 299
retirement system. 300
(11) This subsection shall be known as the First Responders 301
Retirement Incentive. Any member who is a first responder as 302
defined in Section 25-15-403, who became a member of the system on 303
or after July 1, 2011, and who has at least four (4) years of 304
membership service credit shall be entitled to receive one (1) 305
year of creditable service for every five (5) years of service as 306
a first responder in the State of Mississippi, at no cost to the 307
member. However, in order for a member to use any of the 308
creditable service provided under this subsection in order to have 309
the minimum number of years of creditable service for retirement, 310
the member must be in good standing and not have any felony 311
convictions at the time of retirement. 312
SECTION 2. This act shall take effect and be in force from 313
and after July 1, 2026. 314