Legislature; allow retired PERS members to receive a retirement allowance while serving as a member of.

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

By: Representative Evans

HOUSE BILL NO. 1065

AN ACT TO CREATE NEW SECTION 25-11-126.1, MISSISSIPPI CODE OF 1
1972, TO PROVIDE THAT CERTAIN PERSONS WHO ARE RECEIVING A 2
RETIREMENT ALLOWANCE FROM THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM 3
WHO ARE ELECTED AS A MEMBER OF THE LEGISLATURE AFTER RETIREMENT, 4
AND CERTAIN MEMBERS OF THE LEGISLATURE WHO ARE ELIGIBLE TO RECEIVE 5
A RETIREMENT ALLOWANCE FROM THE PUBLIC EMPLOYEES' RETIREMENT 6
SYSTEM WHILE SERVING AS A MEMBER OF THE LEGISLATURE, MAY RECEIVE A 7
RETIREMENT ALLOWANCE FROM THE SYSTEM WHILE SERVING AS A MEMBER OF 8
THE LEGISLATURE; TO PROVIDE THAT THOSE PERSONS SHALL RECEIVE 50% 9
OF THE AMOUNT OF THE COMPENSATION PROVIDED FOR EACH REGULAR 10
SESSION AND EACH EXTRAORDINARY SESSION, PROVIDED THAT THE PERSON 11
SERVES AS A MEMBER OF THE LEGISLATURE FOR A PERIOD OF TIME NOT TO 12
EXCEED ONE-HALF OF THE NORMAL WORKING DAYS FOR THE POSITION IN ANY 13
FISCAL YEAR, OR SHALL RECEIVE COMPENSATION FOR SERVING AS A MEMBER 14
OF THE LEGISLATURE IN AN AMOUNT NOT TO EXCEED 25% OF THE PERSON'S 15
AVERAGE COMPENSATION, WITHOUT ANY LIMITATION ON THE PERIOD OF TIME 16
THAT THE PERSON SERVES AS A MEMBER OF THE LEGISLATURE IN A FISCAL 17
YEAR; TO PROVIDE THAT THOSE PERSONS SHALL NOT BE ACTIVE MEMBERS OF 18
THE RETIREMENT SYSTEM OR THE SUPPLEMENTAL LEGISLATIVE RETIREMENT 19
PLAN AND SHALL NOT RECEIVE ANY CREDITABLE SERVICE FOR THE PERIOD 20
DURING WHICH THEY RECEIVE A RETIREMENT ALLOWANCE WHILE SERVING AS 21
A MEMBER OF THE LEGISLATURE; TO AMEND SECTIONS 25-11-105, 22
25-11-127, 25-11-305 AND 5-1-41, MISSISSIPPI CODE OF 1972, IN 23
CONFORMITY TO THE PROVISIONS OF THIS ACT; AND FOR RELATED 24
PURPOSES. 25
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 26
SECTION 1. The following shall be codified as Section 27
25-11-126.1, Mississippi Code of 1972: 28
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25-11-126.1 (1) (a) Any person who is receiving a 29
retirement allowance under this article and who is elected as a 30
member of the Legislature after retirement, whose effective date 31
of retirement is not less than ninety (90) consecutive days before 32
the first day that the person begins service as a member of the 33
Legislature, may choose to continue to receive a retirement 34
allowance under this article while serving as a member of the 35
Legislature in the manner provided in this section, in addition to 36
receiving the amount of the compensation for members of the 37
Legislature specified in subsection (6) of this section. 38
(b) Any member of the Legislature who has reached the 39
age and/or service requirement that will not result in a 40
prohibited in-service distribution as defined by the Internal 41
Revenue Service who is eligible to receive a retirement allowance 42
under this article may choose to receive a retirement allowance 43
under this article while serving as a member of the Legislature in 44
the manner provided in this section, in addition to receiving the 45
amount of the compensation for members of the Legislature 46
specified in subsection (6) of this section. 47
(2) Any person who is eligible to receive a retirement 48
allowance under subsection (1)(a) of this section shall notify the 49
executive director of the system before taking office as a member 50
of the Legislature of his or her choice about continuing to 51
receive the retirement allowance while serving as a member of the 52
Legislature. If the person chooses not to continue receiving the 53
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retirement allowance while serving as a member of the Legislature, 54
the retirement allowance shall cease on the day that he or she 55
begins serving as a member of the Legislature. After the person 56
is no longer serving as a member of the Legislature, in order to 57
begin receiving a retirement allowance under this article again, 58
the person shall make application to the executive director of the 59
system, and the retirement allowance shall begin on the first of 60
the month following the date that the application is received by 61
the executive director. 62
(3) Any member of the Legislature who is eligible to receive 63
a retirement allowance under subsection (1)(b) of this section and 64
who chooses to receive a retirement allowance while serving as a 65
member of the Legislature shall make application to the executive 66
director of the system, and the retirement allowance shall begin 67
on the first of the month following the date that the application 68
is received by the executive director. The member of the 69
Legislature shall not be required to withdraw from service in 70
order to receive the retirement allowance. 71
(4) Any person to whom this section applies who receives or 72
continues to receive a retirement allowance under this article 73
while serving as a member of the Legislature shall not be an 74
active member of the retirement system or the Supplemental 75
Legislative Retirement Plan and shall not receive any creditable 76
service for the period during which he or she receives a 77
retirement allowance while serving as a member of the Legislature. 78
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(5) Any person to whom this section applies who chooses not 79
to receive a retirement allowance while serving as a member of the 80
Legislature shall be an active and contributing member of the 81
retirement system and the Supplemental Legislative Retirement Plan 82
and shall receive creditable service for the period during which 83
he or she serves as a member of the Legislature without receiving 84
a retirement allowance. If the person has previously received a 85
retirement allowance under this article and serves as a member of 86
the Legislature for more than six (6) months without receiving a 87
retirement allowance, the person shall have his or her allowance 88
recomputed when he or she retires again, which shall include the 89
service after he or she again became a contributing member of the 90
retirement system. 91
(6) Any person to whom this section applies who receives or 92
continues to receive a retirement allowance under this article 93
while serving as a member of the Legislature shall receive, as 94
selected by the person: 95
(a) Fifty percent (50%) of the amount of the 96
compensation provided under Section 5-1-41 for each regular 97
session and each extraordinary session, and the full amount of all 98
other compensation, per diem, expense allowance and mileage 99
provided for members of the Legislature, provided that the person 100
serves as a member of the Legislature for a period of time not to 101
exceed one-half (1/2) of the normal working days for the position 102
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in any fiscal year, which shall be determined in the manner 103
provided in Section 25-11-127(4); or 104
(b) Compensation for serving as a member of the 105
Legislature in an amount not to exceed twenty-five percent (25%) 106
of the person's average compensation, and the full amount of all 107
other compensation, per diem, expense allowance and mileage 108
provided for members of the Legislature, without any limitation on 109
the period of time that the person serves as a member of the 110
Legislature in a fiscal year. 111
SECTION 2. Section 25-11-105, Mississippi Code of 1972, is 112
amended as follows: 113
25-11-105. I. THOSE WHO ARE ELIGIBLE FOR MEMBERSHIP 114
The membership of this retirement system shall be composed as 115
follows: 116
(a) (i) All persons who become employees in the state 117
service after January 31, 1953, and whose wages are subject to 118
payroll taxes and are lawfully reported on IRS Form W-2, except 119
those who are specifically excluded, * * * those as to whom 120
election is provided in Articles 1 and 3, and those persons who 121
choose to receive or continue to receive a retirement allowance 122
while serving as a member of the Legislature as authorized by 123
Section 25-11-126.1, shall become members of the retirement system 124
as a condition of their employment. 125
(ii) From and after July 1, 2002, any individual 126
who is employed by a governmental entity to perform professional 127
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services shall become a member of the system if the individual is 128
paid regular periodic compensation for those services that is 129
subject to payroll taxes, is provided all other employee benefits 130
and meets the membership criteria established by the regulations 131
adopted by the board of trustees that apply to all other members 132
of the system; however, any active member employed in such a 133
position on July 1, 2002, will continue to be an active member for 134
as long as they are employed in any such position. 135
(b) All persons who become employees in the state 136
service after January 31, 1953, except those specifically excluded 137
or as to whom election is provided in Articles 1 and 3, unless 138
they file with the board before the lapse of sixty (60) days of 139
employment or sixty (60) days after the effective date of the 140
cited articles, whichever is later, on a form prescribed by the 141
board, a notice of election not to be covered by the membership of 142
the retirement system and a duly executed waiver of all present 143
and prospective benefits that would otherwise inure to them on 144
account of their participation in the system, shall become members 145
of the retirement system; however, no credit for prior service 146
will be granted to members who became members of the system before 147
July 1, 2007, until they have contributed to Article 3 of the 148
retirement system for a minimum period of at least four (4) years, 149
or to members who became members of the system on or after July 1, 150
2007, until they have contributed to Article 3 of the retirement 151
system for a minimum period of at least eight (8) years. Those 152
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members shall receive credit for services performed before January 153
1, 1953, in employment now covered by Article 3, but no credit 154
shall be granted for retroactive services between January 1, 1953, 155
and the date of their entry into the retirement system, unless the 156
employee pays into the retirement system both the employer's and 157
the employee's contributions on wages paid him during the period 158
from January 31, 1953, to the date of his becoming a contributing 159
member, together with interest at the rate determined by the board 160
of trustees. Members reentering after withdrawal from service 161
shall qualify for prior service under the provisions of Section 162
25-11-117. From and after July 1, 1998, upon eligibility as noted 163
above, the member may receive credit for such retroactive service 164
provided: 165
(i) The member shall furnish proof satisfactory to 166
the board of trustees of certification of that service from the 167
covered employer where the services were performed; and 168
(ii) The member shall pay to the retirement system 169
on the date he or she is eligible for that credit or at any time 170
thereafter before the date of retirement the actuarial cost for 171
each year of that creditable service. The provisions of this 172
subparagraph (ii) shall be subject to the limitations of Section 173
415 of the Internal Revenue Code and regulations promulgated under 174
Section 415. 175
Nothing contained in this paragraph (b) shall be construed to 176
limit the authority of the board to allow the correction of 177
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reporting errors or omissions based on the payment of the employee 178
and employer contributions plus applicable interest. 179
(c) All persons who become employees in the state 180
service after January 31, 1953, and who are eligible for 181
membership in any other retirement system shall become members of 182
this retirement system as a condition of their employment, unless 183
they elect at the time of their employment to become a member of 184
that other system. 185
(d) All persons who are employees in the state service 186
on January 31, 1953, and who are members of any nonfunded 187
retirement system operated by the State of Mississippi, or any of 188
its departments or agencies, shall become members of this system 189
with prior service credit unless, before February 1, 1953, they 190
file a written notice with the board of trustees that they do not 191
elect to become members. 192
(e) All persons who are employees in the state service 193
on January 31, 1953, and who under existing laws are members of 194
any fund operated for the retirement of employees by the State of 195
Mississippi, or any of its departments or agencies, shall not be 196
entitled to membership in this retirement system unless, before 197
February 1, 1953, any such person indicates by a notice filed with 198
the board, on a form prescribed by the board, his individual 199
election and choice to participate in this system, but no such 200
person shall receive prior service credit unless he becomes a 201
member on or before February 1, 1953. 202
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(f) Each political subdivision of the state and each 203
instrumentality of the state or a political subdivision, or both, 204
is authorized to submit, for approval by the board of trustees, a 205
plan for extending the benefits of this article to employees of 206
any such political subdivision or instrumentality. Each such plan 207
or any amendment to the plan for extending benefits thereof shall 208
be approved by the board of trustees if it finds that the plan, or 209
the plan as amended, is in conformity with such requirements as 210
are provided in Articles 1 and 3; however, upon approval of the 211
plan or any such plan previously approved by the board of 212
trustees, the approved plan shall not be subject to cancellation 213
or termination by the political subdivision or instrumentality. 214
No such plan shall be approved unless: 215
(i) It provides that all services that constitute 216
employment as defined in Section 25-11-5 and are performed in the 217
employ of the political subdivision or instrumentality, by any 218
employees thereof, shall be covered by the plan, with the 219
exception of municipal employees who are already covered by 220
existing retirement plans; however, those employees in this class 221
may elect to come under the provisions of this article; 222
(ii) It specifies the source or sources from which 223
the funds necessary to make the payments required by paragraph (d) 224
of Section 25-11-123 and of paragraph (f)(v)2 and 3 of this 225
section are expected to be derived and contains reasonable 226
assurance that those sources will be adequate for that purpose; 227
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(iii) It provides for such methods of 228
administration of the plan by the political subdivision or 229
instrumentality as are found by the board of trustees to be 230
necessary for the proper and efficient administration thereof; 231
(iv) It provides that the political subdivision or 232
instrumentality will make such reports, in such form and 233
containing such information, as the board of trustees may from 234
time to time require; 235
(v) It authorizes the board of trustees to 236
terminate the plan in its entirety in the discretion of the board 237
if it finds that there has been a failure to comply substantially 238
with any provision contained in the plan, the termination to take 239
effect at the expiration of such notice and on such conditions as 240
may be provided by regulations of the board and as may be 241
consistent with applicable federal law. 242
1. The board of trustees shall not finally 243
refuse to approve a plan submitted under paragraph (f), and shall 244
not terminate an approved plan without reasonable notice and 245
opportunity for hearing to each political subdivision or 246
instrumentality affected by the board's decision. The board's 247
decision in any such case shall be final, conclusive and binding 248
unless an appeal is taken by the political subdivision or 249
instrumentality aggrieved by the decision to the Circuit Court of 250
the First Judicial District of Hinds County, Mississippi, in 251
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accordance with the provisions of law with respect to civil causes 252
by certiorari. 253
2. Each political subdivision or 254
instrumentality as to which a plan has been approved under this 255
section shall pay into the contribution fund, with respect to 256
wages (as defined in Section 25-11-5), at such time or times as 257
the board of trustees may by regulation prescribe, contributions 258
in the amounts and at the rates specified in the applicable 259
agreement entered into by the board. 260
3. Every political subdivision or 261
instrumentality required to make payments under paragraph (f)(v)2 262
of this section is authorized, in consideration of the employees' 263
retention in or entry upon employment after enactment of Articles 264
1 and 3, to impose upon its employees, as to services that are 265
covered by an approved plan, a contribution with respect to wages 266
(as defined in Section 25-11-5) not exceeding the amount provided 267
in Section 25-11-123(d) if those services constituted employment 268
within the meaning of Articles 1 and 3, and to deduct the amount 269
of the contribution from the wages as and when paid. 270
Contributions so collected shall be paid into the contribution 271
fund as partial discharge of the liability of the political 272
subdivisions or instrumentalities under paragraph (f)(v)2 of this 273
section. Failure to deduct the contribution shall not relieve the 274
employee or employer of liability for the contribution. 275
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4. Any state agency, school, political 276
subdivision, instrumentality or any employer that is required to 277
submit contribution payments or wage reports under any section of 278
this chapter shall be assessed interest on delinquent payments or 279
wage reports as determined by the board of trustees in accordance 280
with rules and regulations adopted by the board and delinquent 281
payments, assessed interest and any other amount certified by the 282
board as owed by an employer, may be recovered by action in a 283
court of competent jurisdiction against the reporting agency 284
liable therefor or may, upon due certification of delinquency and 285
at the request of the board of trustees, be deducted from any 286
other monies payable to the reporting agency by any department or 287
agency of the state. 288
5. Each political subdivision of the state 289
and each instrumentality of the state or a political subdivision 290
or subdivisions that submit a plan for approval of the board, as 291
provided in this section, shall reimburse the board for coverage 292
into the expense account, its pro rata share of the total expense 293
of administering Articles 1 and 3 as provided by regulations of 294
the board. 295
(g) The board may, in its discretion, deny the right of 296
membership in this system to any class of employees whose 297
compensation is only partly paid by the state or who are occupying 298
positions on a part-time or intermittent basis. The board may, in 299
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its discretion, make optional with employees in any such classes 300
their individual entrance into this system. 301
(h) An employee whose membership in this system is 302
contingent on his own election, and who elects not to become a 303
member, may thereafter apply for and be admitted to membership; 304
but no such employee shall receive prior service credit unless he 305
becomes a member before July 1, 1953, except as provided in 306
paragraph (b). 307
(i) If any member of this system changes his employment 308
to any agency of the state having an actuarially funded retirement 309
system, the board of trustees may authorize the transfer of the 310
member's creditable service and of the present value of the 311
member's employer's accumulation account and of the present value 312
of the member's accumulated membership contributions to that other 313
system, provided that the employee agrees to the transfer of his 314
accumulated membership contributions and provided that the other 315
system is authorized to receive and agrees to make the transfer. 316
If any member of any other actuarially funded system 317
maintained by an agency of the state changes his employment to an 318
agency covered by this system, the board of trustees may authorize 319
the receipt of the transfer of the member's creditable service and 320
of the present value of the member's employer's accumulation 321
account and of the present value of the member's accumulated 322
membership contributions from the other system, provided that the 323
employee agrees to the transfer of his accumulated membership 324
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contributions to this system and provided that the other system is 325
authorized and agrees to make the transfer. 326
(j) Wherever state employment is referred to in this 327
section, it includes joint employment by state and federal 328
agencies of all kinds. 329
(k) Employees of a political subdivision or 330
instrumentality who were employed by the political subdivision or 331
instrumentality before an agreement between the entity and the 332
Public Employees' Retirement System to extend the benefits of this 333
article to its employees, and which agreement provides for the 334
establishment of retroactive service credit, and who became 335
members of the retirement system before July 1, 2007, and have 336
remained contributors to the retirement system for four (4) years, 337
or who became members of the retirement system on or after July 1, 338
2007, and have remained contributors to the retirement system for 339
eight (8) years, may receive credit for that retroactive service 340
with the political subdivision or instrumentality, provided that 341
the employee and/or employer, as provided under the terms of the 342
modification of the joinder agreement in allowing that coverage, 343
pay into the retirement system the employer's and employee's 344
contributions on wages paid the member during the previous 345
employment, together with interest or actuarial cost as determined 346
by the board covering the period from the date the service was 347
rendered until the payment for the credit for the service was 348
made. Those wages shall be verified by the Social Security 349
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Administration or employer payroll records. Effective July 1, 350
1998, upon eligibility as noted above, a member may receive credit 351
for that retroactive service with the political subdivision or 352
instrumentality provided: 353
(i) The member shall furnish proof satisfactory to 354
the board of trustees of certification of those services from the 355
political subdivision or instrumentality where the services were 356
rendered or verification by the Social Security Administration; 357
and 358
(ii) The member shall pay to the retirement system 359
on the date he or she is eligible for that credit or at any time 360
thereafter before the date of retirement the actuarial cost for 361
each year of that creditable service. The provisions of this 362
subparagraph (ii) shall be subject to the limitations of Section 363
415 of the Internal Revenue Code and regulations promulgated under 364
Section 415. 365
Nothing contained in this paragraph (k) shall be construed to 366
limit the authority of the board to allow the correction of 367
reporting errors or omissions based on the payment of employee and 368
employer contributions plus applicable interest. Payment for that 369
time shall be made beginning with the most recent service. Upon 370
the payment of all or part of the required contributions, plus 371
interest or the actuarial cost as provided above, the member shall 372
receive credit for the period of creditable service for which full 373
payment has been made to the retirement system. 374
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(l) Through June 30, 1998, any state service eligible 375
for retroactive service credit, no part of which has ever been 376
reported, and requiring the payment of employee and employer 377
contributions plus interest, or, from and after July 1, 1998, any 378
state service eligible for retroactive service credit, no part of 379
which has ever been reported to the retirement system, and 380
requiring the payment of the actuarial cost for that creditable 381
service, may, at the member's option, be purchased in quarterly 382
increments as provided above at the time that its purchase is 383
otherwise allowed. 384
(m) All rights to purchase retroactive service credit 385
or repay a refund as provided in Section 25-11-101 et seq. shall 386
terminate upon retirement. 387
II. THOSE WHO ARE NOT ELIGIBLE FOR MEMBERSHIP 388
The following classes of employees and officers shall not 389
become members of this retirement system, any other provisions of 390
Articles 1 and 3 to the contrary notwithstanding: 391
(a) Patient or inmate help in state charitable, penal 392
or correctional institutions; 393
(b) Students of any state educational institution 394
employed by any agency of the state for temporary, part-time or 395
intermittent work; 396
(c) Participants of Comprehensive Employment and 397
Training Act of 1973 (CETA) being Public Law 93-203, who enroll on 398
or after July l, 1979; 399
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(d) From and after July 1, 2002, individuals who are 400
employed by a governmental entity to perform professional service 401
on less than a full-time basis who do not meet the criteria 402
established in I(a)(ii) of this section. 403
III. TERMINATION OF MEMBERSHIP 404
Membership in this system shall cease by a member withdrawing 405
his accumulated contributions, or by a member withdrawing from 406
active service with a retirement allowance, or by a member's 407
death. 408
SECTION 3. Section 25-11-127, Mississippi Code of 1972, is 409
amended as follows: 410
25-11-127. (1) (a) No person who is being paid a 411
retirement allowance or a pension after retirement under this 412
article shall be employed or paid for any service by the State of 413
Mississippi, including services as an employee, contract worker, 414
contractual employee or independent contractor, until the retired 415
person has been retired for not less than ninety (90) consecutive 416
days from his or her effective date of retirement. After the 417
person has been retired for not less than ninety (90) consecutive 418
days from his or her effective date of retirement or such later 419
date as established by the board, he or she may be reemployed 420
while being paid a retirement allowance under the terms and 421
conditions provided in this section or in Section 25-11-126 or 422
25-11-126.1. 423
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(b) No retiree of this retirement system who is 424
reemployed or is reelected to office after retirement shall 425
continue to draw retirement benefits while so reemployed, except 426
as provided in this section or in Section 25-11-126 or 427
25-11-126.1. 428
(c) No person employed or elected under the exceptions 429
provided for in this section shall become a member under Article 3 430
of the retirement system. 431
(2) Except as otherwise provided in Section 25-11-126 or 432
25-11-126.1, any person who has been retired under the provisions 433
of Article 3 and who is later reemployed in service covered by 434
this article shall cease to receive benefits under this article 435
and shall again become a contributing member of the retirement 436
system. When the person retires again, if that person has been a 437
contributing member of the retirement system during reemployment 438
and the reemployment exceeds six (6) months, the person shall have 439
his or her benefit recomputed, including service after again 440
becoming a member, provided that the total retirement allowance 441
paid to the retired member in his or her previous retirement shall 442
be deducted from the member's retirement reserve and taken into 443
consideration in recalculating the retirement allowance under a 444
new option selected. 445
(3) The board shall have the right to prescribe rules and 446
regulations for carrying out the provisions of this section. 447
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(4) The provisions of this section shall not be construed to 448
prohibit any retiree, regardless of age, from being employed and 449
drawing a retirement allowance either: 450
(a) For a period of time not to exceed one-half (1/2) 451
of the normal working days for the position in any fiscal year 452
during which the retiree will receive no more than one-half (1/2) 453
of the salary in effect for the position at the time of 454
employment, or 455
(b) For a period of time in any fiscal year sufficient 456
in length to permit a retiree to earn not in excess of twenty-five 457
percent (25%) of retiree's average compensation. 458
To determine the normal working days for a position under 459
paragraph (a) of this subsection, the employer shall determine the 460
required number of working days for the position on a full-time 461
basis and the equivalent number of hours representing the 462
full-time position. The retiree then may work up to one-half 463
(1/2) of the required number of working days or up to one-half 464
(1/2) of the equivalent number of hours and receive up to one-half 465
(1/2) of the salary for the position. In the case of employment 466
with multiple employers, the limitation shall equal one-half (1/2) 467
of the number of days or hours for a single full-time position. 468
Notice shall be given in writing to the executive director, 469
setting forth the facts upon which the employment is being made, 470
and the notice shall be given within five (5) days from the date 471
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of employment and also from the date of termination of the 472
employment. 473
(5) Except as otherwise provided in subsection (6) of this 474
section, the employer of any person who is receiving a retirement 475
allowance and who is employed in service covered by subsection (4) 476
of this section as an employee or a contractual employee, and the 477
employer of any person who chooses to receive or continue to 478
receive a retirement allowance under this article while serving as 479
a member of the Legislature as authorized by Section 25-11-126.1, 480
shall pay to the board the full amount of the employer's 481
contribution on the amount of compensation received by the retiree 482
for his or her employment in accordance with regulations 483
prescribed by the board. The retiree shall not receive any 484
additional creditable service in the retirement system as a result 485
of the payment of the employer's contribution. This subsection 486
does not apply to persons who are receiving a retirement allowance 487
and who contract with an employer to provide services as a true 488
independent contractor, as defined by the board through 489
regulation. 490
(6) (a) A member may retire and continue in municipal or 491
county elective office provided that the member has reached the 492
age and/or service requirement that will not result in a 493
prohibited in-service distribution as defined by the Internal 494
Revenue Service, or a retiree may be elected to a municipal or 495
county office, provided that the person: 496
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(i) Files annually, in writing, in the office of 497
the employer and the office of the executive director of the 498
system before the person takes office or as soon as possible after 499
retirement, a waiver of all salary or compensation and elects to 500
receive in lieu of that salary or compensation a retirement 501
allowance as provided in this section, in which event no salary or 502
compensation shall thereafter be due or payable for those 503
services; however, any such officer or employee may receive, in 504
addition to the retirement allowance, office expense allowance, 505
mileage or travel expense authorized by any statute of the State 506
of Mississippi; or 507
(ii) Elects to receive compensation for that 508
elective office in an amount not to exceed twenty-five percent 509
(25%) of the retiree's average compensation. In order to receive 510
compensation as allowed in this subparagraph, the retiree shall 511
file annually, in writing, in the office of the employer and the 512
office of the executive director of the system, an election to 513
receive, in addition to a retirement allowance, compensation as 514
allowed in this subparagraph. 515
(b) The municipality or county in which the retired 516
person holds elective office shall pay to the board the amount of 517
the employer's contributions on the full amount of the regular 518
compensation for the elective office that the retired person 519
holds. 520
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(c) As used in this subsection, the term "compensation" 521
does not include office expense allowance, mileage or travel 522
expense authorized by a statute of the State of Mississippi. 523
(7) Any retired teacher who returns to work in accordance 524
with this section shall not be eligible to return to work under 525
the provisions of Section 25-11-126. 526
SECTION 4. Section 25-11-305, Mississippi Code of 1972, is 527
amended as follows: 528
25-11-305. (1) The membership of the Supplemental 529
Legislative Retirement Plan shall be composed as follows: 530
(a) All members of the State Legislature who are 531
currently serving in the capacity of an elected official of the 532
State Legislature and the person currently serving as President of 533
the Senate shall become members of this system on July 1, 1989, 534
unless they file with the board within thirty (30) days after July 535
1, 1989, on a form prescribed by the board, a notice of election 536
not to be covered in the membership of the Supplemental 537
Legislative Retirement Plan and a duly executed waiver of all 538
present and prospective benefits which would otherwise inure to 539
them on account of their participation in the plan. 540
(b) All members of the State Legislature and the 541
President of the Senate who are elected after July 1, 1989, but 542
before March 1, 2026. 543
(2) Any state legislators who would have otherwise qualified 544
for membership in the plan under subsection (1) of this section 545
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but who were excluded from membership by other provisions of this 546
section as it read before March 26, 1991, shall become members of 547
the plan upon March 26, 1991, and shall receive creditable service 548
in the plan for the period from July 1, 1989, to March 26, 1991, 549
upon payment of the proper employee and employer contributions for 550
that period. 551
(3) Membership in the plan shall cease by a member 552
withdrawing his accumulated contributions, or by a member 553
withdrawing from active service with a retirement allowance, or by 554
death of the member. 555
(4) No benefits under the plan shall accrue or otherwise be 556
payable to any person who does not qualify for membership in the 557
plan under subsection (1) of this section. 558
(5) If a member of the Supplemental Legislative Retirement 559
Plan under this article withdrew from state service and received a 560
refund of the amount of the accumulated contributions to the 561
credit of the member before March 1, 2026, and the person reenters 562
state service on or after March 1, 2026, the member shall be 563
considered to have become a member of the Public Employees' 564
Retirement System of Mississippi under Article 3 of this chapter 565
on or after March 1, 2026, and may not receive creditable service 566
for service rendered before March 1, 2026. 567
(6) Persons who choose to receive or continue to receive a 568
retirement allowance while serving as a member of the Legislature 569
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as authorized by Section 25-11-126.1 shall not be active members 570
of the plan. 571
SECTION 5. Section 5-1-41, Mississippi Code of 1972, is 572
amended as follows: 573
5-1-41. * * * Except as otherwise provided in Section 574
25-11-126.1, each Senator and Representative of the Legislature 575
shall receive as compensation at each regular session the sum of 576
Ten Thousand Dollars ($10,000.00) and the mileage allowance 577
provided by Section 25-3-41, for each mile of the distance by the 578
most direct route usually traveled in coming to and returning from 579
the place where the Legislature sits. * * * Except as otherwise 580
provided in Section 25-11-126.1, each Senator and Representative 581
shall receive for attending each extraordinary session or called 582
session the sum of Seventy-five Dollars ($75.00) per day and 583
mileage at the same rate as per regular session. In addition to 584
the above, * * * each Senator and Representative and the 585
Lieutenant Governor shall receive the sum of One Thousand Five 586
Hundred Dollars ($1,500.00) per month for expenses incidental to 587
his office for every full month of his term, except any month or 588
major fraction thereof when the Legislature is convened in regular 589
or extraordinary session; and payments shall be made to each 590
Senator and Representative and the Lieutenant Governor by the 591
State Treasurer between the first and tenth day of each month 592
following the month for which the payments are due. 593
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ST: Legislature; allow retired PERS members to
receive a retirement allowance while serving as
a member of.
SECTION 6. This act shall take effect and be in force from 594
and after July 1, 2026. 595