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S. B. No. 2700 *SS08/R195* ~ OFFICIAL ~ G1/2
26/SS08/R195
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To: Insurance;
Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) Michel
SENATE BILL NO. 2700
AN ACT TO EXTEND THE REPEALER ON THE MISSISSIPPI 1
LENGTH-OF-SERVICE AWARD PROGRAM (LOSAP) FOR THE RECRUITMENT AND 2
RETENTION OF VOLUNTEER FIREFIGHTERS BY PROVIDING PAID 3
LENGTH-OF-SERVICE AWARDS TO ELIGIBLE VOLUNTEER FIREFIGHTERS; AND 4
FOR RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. Section 45-11-271, Mississippi Code of 1972, is 7
amended as follows: 8
45-11-271. (1) The Mississippi Insurance Department shall 9
establish the Mississippi Length-of-Service Award Program (LOSAP) 10
for the recruitment and the retention of volunteer firefighters. 11
Such program shall provide paid Length-of-Service Awards to 12
eligible volunteer firefighters and shall be open to all 13
Mississippi volunteer fire department members. 14
(2) The following words and phrases shall have the meanings 15
as defined in this section unless the context clearly indicates 16
otherwise: 17
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(a) "Length-of-Service Award Program" means a program 18
to provide paid length-of-service awards to eligible volunteer 19
firefighters. 20
(b) "Eligible volunteer firefighter" means a bona fide 21
volunteer firefighter who is registered with the State of 22
Mississippi or a political subdivision thereof and is an active 23
part-time or on-call member of a volunteer fire department or a 24
volunteer firefighter. Eligible volunteer firefighter shall not 25
include full-time firefighters or career firefighters unless such 26
firefighters are also active eligible volunteer firefighters when 27
they are not acting as full-time or career firefighters and meet 28
all other required qualifications as provided by the Mississippi 29
Length-of-Service Award Program Board of Trustees in collaboration 30
with the Mississippi Insurance Department. 31
(c) "Defined contribution" means the predefined 32
contribution that the Mississippi Length-of-Service Award Program 33
Board of Trustees in collaboration with the Mississippi Insurance 34
Department establishes as a yearly contribution to an eligible 35
volunteer firefighter's LOSAP account. 36
(3) (a) The LOSAP shall be administered by the Mississippi 37
Length-of-Service Award Program Board of Trustees, which shall be 38
comprised of the following members: 39
(i) The Commissioner of Insurance, or his or her 40
designee; 41
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(ii) The State Fire Coordinator, or his or her 42
designee; 43
(iii) The State Treasurer, or his or her designee; 44
(iv) One (1) member from the state at large 45
appointed by the Governor; and 46
(v) One (1) member from the state at large 47
appointed by the Lieutenant Governor. 48
(b) The LOSAP Board of Trustees, in collaboration with 49
the Mississippi Insurance Department, shall have the following 50
powers and duties: 51
(i) Establish a points system to be awarded to 52
volunteer firefighters for their performance of certain activities 53
as determined by the board and award LOSAP service credit based 54
upon that points system; 55
(ii) Create a list of the activities that points 56
will be awarded for. Such list shall include, at a minimum, the 57
number of emergency and nonemergency calls responded to by the 58
volunteer member; the activities and training of each member as 59
determined on an annual basis; and the volunteer fire department 60
members eligible time to be considered as an active member of the 61
department before the establishment of the LOSAP on July 1, 2023; 62
(iii) Determine the annual contribution to each 63
volunteer's LOSAP account; and 64
(iv) Promulgate any rules and regulations as 65
necessary to implement the provisions of this section. All such 66
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rules and regulations shall be in compliance with Section 67
457(e)(11) of the United States Internal Revenue Code. 68
(4) There is hereby created in the State Treasury a special 69
fund to be known as the "Mississippi Volunteer Firefighter 70
Length-of-Service Awards Program Fund" (LOSAP Fund) to be 71
maintained by the State Treasurer. The Treasurer of the State of 72
Mississippi may invest the monies deposited in the special fund. 73
The amounts to be invested shall be determined by the Treasurer 74
and shall be in the approximate amount of the total monies 75
deposited in said special fund less the anticipated withdrawals 76
and disbursements from the Mississippi Length-of-Service Award 77
Program to be made within the following ninety-day period. Such 78
funds shall be invested by said Treasurer in short-term bonds, 79
Treasury Bills, or other direct obligations of the United States 80
of America, or any national or state banks in the State of 81
Mississippi. Monies in the fund shall first be used for the 82
purpose of providing retirement benefits as a defined contribution 83
to volunteer firefighters for the purpose of recruiting and 84
retaining volunteer firefighters as provided in this section. Any 85
other unexpended amounts remaining in the fund at the end of a 86
fiscal year shall not lapse into the State General Fund, and any 87
interest earned on amounts in the fund shall be deposited to the 88
credit of the fund. 89
(5) The Mississippi Insurance Department shall notify the 90
Mississippi Length-of-Service Award Program Board of Trustees and 91
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ST: Length of Service Award Program for
recruitment and retention of volunteer
firefighters; extend repealer on.
the State Fire Marshal of any volunteer fire department member 92
that is ineligible to receive LOSAP funds due to the member or 93
department's failure to file required documentation or financial 94
reports or failure to comply with an audit or review by the 95
Mississippi Insurance Department. A volunteer fire department 96
member or department reported by the Mississippi Insurance 97
Department shall be ineligible to receive funds under this section 98
until the Mississippi Insurance Department notifies the 99
Mississippi Length-of-Service Award Program Board of Trustees and 100
the State Fire Marshal that the volunteer member or department has 101
come into compliance. 102
(6) A member of the Mississippi Length-of-Service Award 103
Program may receive the funds allocated on their behalf to the 104
program upon their withdrawal from the program. 105
(7) The Mississippi Length-of-Service Award Program may 106
allocate a maximum of Five Hundred Dollars ($500.00) in yearly 107
defined contributions to each member's LOSAP account. 108
(8) The provisions of this section shall stand repealed on 109
July 1, * * * 2030. 110
SECTION 2. This act shall take effect and be in force from 111
and after July 1, 2026. 112