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

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Norwood

SENATE BILL NO. 2905

AN ACT TO CREATE NEW SECTION 25-11-126.1, MISSISSIPPI CODE OF 1
1972, TO PROVIDE THAT PERSONS WHO ARE RECEIVING A RETIREMENT 2
ALLOWANCE FROM THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM WHO ARE 3
ELECTED AS A MEMBER OF THE LEGISLATURE AFTER RETIREMENT, AND 4
MEMBERS OF THE LEGISLATURE WHO ARE ELIGIBLE TO RECEIVE A 5
RETIREMENT ALLOWANCE FROM THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM 6
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 IN ADDITION TO RECEIVING THE REGULAR COMPENSATION 9
FOR MEMBERS OF THE LEGISLATURE; TO PROVIDE THAT THOSE PERSONS 10
SHALL NOT BE ACTIVE MEMBERS OF THE RETIREMENT SYSTEM AND SHALL NOT 11
RECEIVE ANY CREDITABLE SERVICE FOR THE PERIOD DURING WHICH THEY 12
RECEIVE A RETIREMENT ALLOWANCE WHILE SERVING AS A MEMBER OF THE 13
LEGISLATURE; TO AMEND SECTION 25-11-105, MISSISSIPPI CODE OF 1972, 14
TO CONFORM TO THE PROVISIONS OF THIS ACT; TO AMEND SECTION 15
25-11-127, MISSISSIPPI CODE OF 1972, TO REQUIRE THOSE PERSONS TO 16
PAY THE FULL AMOUNT OF THE EMPLOYEE'S CONTRIBUTIONS ON THE AMOUNT 17
OF COMPENSATION RECEIVED FOR SERVING AS A MEMBER OF THE 18
LEGISLATURE; TO PROVIDE THAT THOSE PERSONS WILL NOT RECEIVE ANY 19
ADDITIONAL CREDITABLE SERVICE IN THE RETIREMENT SYSTEM AS A RESULT 20
OF THE PAYMENT OF THE EMPLOYEE'S CONTRIBUTION; AND FOR RELATED 21
PURPOSES. 22
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 23
SECTION 1. The following shall be codified as Section 24
25-11-126.1, Mississippi Code of 1972: 25
25-11-126.1. (1) (a) Any person who is receiving a 26
retirement allowance under this article and who is elected as a 27
member of the Legislature after retirement may choose to continue 28
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to receive a retirement allowance under this article while serving 29
as a member of the Legislature in addition to receiving the 30
regular compensation for members of the Legislature in the manner 31
provided in this section. 32
(b) Any member of the Legislature who is eligible to 33
receive a retirement allowance under this article, who has reached 34
the age and/or service requirement that will not result in a 35
prohibited in-service distribution as defined by the Internal 36
Revenue Service, may choose to receive a retirement allowance 37
while serving as a member of the Legislature in addition to 38
receiving the regular compensation for members of the Legislature 39
in the manner provided in this section. 40
(2) Any person who is eligible to receive a retirement 41
allowance under subsection (1)(a) of this section shall notify the 42
executive director of the system before taking office as a member 43
of the Legislature of his or her choice about continuing to 44
receive the retirement allowance while serving as a member of the 45
Legislature. If the person chooses not to continue receiving the 46
retirement allowance while serving as a member of the Legislature, 47
the retirement allowance shall cease on the day that he or she 48
begins serving as a member of the Legislature. After the person 49
is no longer serving as a member of the Legislature, in order to 50
begin receiving a retirement allowance under this article again, 51
the person shall make application to the executive director of the 52
system, and the retirement allowance shall begin on the first of 53
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the month following the date that the application is received by 54
the executive director. 55
(3) Any member of the Legislature who is eligible to receive 56
a retirement allowance under subsection (1)(b) of this section and 57
who chooses to receive a retirement allowance while serving as a 58
member of the Legislature shall make application to the executive 59
director of the system, and the retirement allowance shall begin 60
on the first of the month following the date that the application 61
is received by the executive director. The member of the 62
Legislature shall not be required to withdraw from service in 63
order to receive the retirement allowance. 64
(4) Any person to whom this section applies who receives or 65
continues to receive a retirement allowance under this article 66
while serving as a member of the Legislature shall not be an 67
active member of the retirement system and shall not receive any 68
creditable service for the period during which he or she receives 69
a retirement allowance while serving as a member of the 70
Legislature. 71
(5) Any person to whom this section applies who chooses not 72
to receive a retirement allowance while serving as a member of the 73
Legislature shall be an active and contributing member of the 74
retirement system and shall receive creditable service for the 75
period during which he or she serves as a member of the 76
Legislature without receiving a retirement allowance. If the 77
person has previously received a retirement allowance under this 78
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article and serves as a member of the Legislature for more than 79
six (6) months without receiving a retirement allowance, the 80
person shall have his or her allowance recomputed when he or she 81
retires again, which shall include the service after he or she 82
again became a contributing member of the retirement system. 83
SECTION 2. Section 25-11-105, Mississippi Code of 1972, is 84
amended as follows: 85
25-11-105. I. THOSE WHO ARE ELIGIBLE FOR MEMBERSHIP 86
The membership of this retirement system shall be composed as 87
follows: 88
(a) (i) All persons who become employees in the state 89
service after January 31, 1953, and whose wages are subject to 90
payroll taxes and are lawfully reported on IRS Form W-2, except 91
those who are specifically excluded, * * * those as to whom 92
election is provided in Articles 1 and 3, and those who choose to 93
receive or continue to receive a retirement allowance while 94
serving as a member of the Legislature as authorized by Section 95
25-11-126.1, shall become members of the retirement system as a 96
condition of their employment. 97
(ii) From and after July 1, 2002, any individual 98
who is employed by a governmental entity to perform professional 99
services shall become a member of the system if the individual is 100
paid regular periodic compensation for those services that is 101
subject to payroll taxes, is provided all other employee benefits 102
and meets the membership criteria established by the regulations 103
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adopted by the board of trustees that apply to all other members 104
of the system; however, any active member employed in such a 105
position on July 1, 2002, will continue to be an active member for 106
as long as they are employed in any such position. 107
(b) All persons who become employees in the state 108
service after January 31, 1953, except those specifically excluded 109
or as to whom election is provided in Articles 1 and 3, unless 110
they file with the board before the lapse of sixty (60) days of 111
employment or sixty (60) days after the effective date of the 112
cited articles, whichever is later, on a form prescribed by the 113
board, a notice of election not to be covered by the membership of 114
the retirement system and a duly executed waiver of all present 115
and prospective benefits that would otherwise inure to them on 116
account of their participation in the system, shall become members 117
of the retirement system; however, no credit for prior service 118
will be granted to members who became members of the system before 119
July 1, 2007, until they have contributed to Article 3 of the 120
retirement system for a minimum period of at least four (4) years, 121
or to members who became members of the system on or after July 1, 122
2007, until they have contributed to Article 3 of the retirement 123
system for a minimum period of at least eight (8) years. Those 124
members shall receive credit for services performed before January 125
1, 1953, in employment now covered by Article 3, but no credit 126
shall be granted for retroactive services between January 1, 1953, 127
and the date of their entry into the retirement system, unless the 128
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employee pays into the retirement system both the employer's and 129
the employee's contributions on wages paid him during the period 130
from January 31, 1953, to the date of his becoming a contributing 131
member, together with interest at the rate determined by the board 132
of trustees. Members reentering after withdrawal from service 133
shall qualify for prior service under the provisions of Section 134
25-11-117. From and after July 1, 1998, upon eligibility as noted 135
above, the member may receive credit for such retroactive service 136
provided: 137
(i) The member shall furnish proof satisfactory to 138
the board of trustees of certification of that service from the 139
covered employer where the services were performed; and 140
(ii) The member shall pay to the retirement system 141
on the date he or she is eligible for that credit or at any time 142
thereafter before the date of retirement the actuarial cost for 143
each year of that creditable service. The provisions of this 144
subparagraph (ii) shall be subject to the limitations of Section 145
415 of the Internal Revenue Code and regulations promulgated under 146
Section 415. 147
Nothing contained in this paragraph (b) shall be construed to 148
limit the authority of the board to allow the correction of 149
reporting errors or omissions based on the payment of the employee 150
and employer contributions plus applicable interest. 151
(c) All persons who become employees in the state 152
service after January 31, 1953, and who are eligible for 153
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membership in any other retirement system shall become members of 154
this retirement system as a condition of their employment, unless 155
they elect at the time of their employment to become a member of 156
that other system. 157
(d) All persons who are employees in the state service 158
on January 31, 1953, and who are members of any nonfunded 159
retirement system operated by the State of Mississippi, or any of 160
its departments or agencies, shall become members of this system 161
with prior service credit unless, before February 1, 1953, they 162
file a written notice with the board of trustees that they do not 163
elect to become members. 164
(e) All persons who are employees in the state service 165
on January 31, 1953, and who under existing laws are members of 166
any fund operated for the retirement of employees by the State of 167
Mississippi, or any of its departments or agencies, shall not be 168
entitled to membership in this retirement system unless, before 169
February 1, 1953, any such person indicates by a notice filed with 170
the board, on a form prescribed by the board, his individual 171
election and choice to participate in this system, but no such 172
person shall receive prior service credit unless he becomes a 173
member on or before February 1, 1953. 174
(f) Each political subdivision of the state and each 175
instrumentality of the state or a political subdivision, or both, 176
is authorized to submit, for approval by the board of trustees, a 177
plan for extending the benefits of this article to employees of 178
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any such political subdivision or instrumentality. Each such plan 179
or any amendment to the plan for extending benefits thereof shall 180
be approved by the board of trustees if it finds that the plan, or 181
the plan as amended, is in conformity with such requirements as 182
are provided in Articles 1 and 3; however, upon approval of the 183
plan or any such plan previously approved by the board of 184
trustees, the approved plan shall not be subject to cancellation 185
or termination by the political subdivision or instrumentality. 186
No such plan shall be approved unless: 187
(i) It provides that all services that constitute 188
employment as defined in Section 25-11-5 and are performed in the 189
employ of the political subdivision or instrumentality, by any 190
employees thereof, shall be covered by the plan, with the 191
exception of municipal employees who are already covered by 192
existing retirement plans; however, those employees in this class 193
may elect to come under the provisions of this article; 194
(ii) It specifies the source or sources from which 195
the funds necessary to make the payments required by paragraph (d) 196
of Section 25-11-123 and of paragraph (f)(v)2 and 3 of this 197
section are expected to be derived and contains reasonable 198
assurance that those sources will be adequate for that purpose; 199
(iii) It provides for such methods of 200
administration of the plan by the political subdivision or 201
instrumentality as are found by the board of trustees to be 202
necessary for the proper and efficient administration thereof; 203
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(iv) It provides that the political subdivision or 204
instrumentality will make such reports, in such form and 205
containing such information, as the board of trustees may from 206
time to time require; 207
(v) It authorizes the board of trustees to 208
terminate the plan in its entirety in the discretion of the board 209
if it finds that there has been a failure to comply substantially 210
with any provision contained in the plan, the termination to take 211
effect at the expiration of such notice and on such conditions as 212
may be provided by regulations of the board and as may be 213
consistent with applicable federal law. 214
1. The board of trustees shall not finally 215
refuse to approve a plan submitted under paragraph (f), and shall 216
not terminate an approved plan without reasonable notice and 217
opportunity for hearing to each political subdivision or 218
instrumentality affected by the board's decision. The board's 219
decision in any such case shall be final, conclusive and binding 220
unless an appeal is taken by the political subdivision or 221
instrumentality aggrieved by the decision to the Circuit Court of 222
the First Judicial District of Hinds County, Mississippi, in 223
accordance with the provisions of law with respect to civil causes 224
by certiorari. 225
2. Each political subdivision or 226
instrumentality as to which a plan has been approved under this 227
section shall pay into the contribution fund, with respect to 228
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wages (as defined in Section 25-11-5), at such time or times as 229
the board of trustees may by regulation prescribe, contributions 230
in the amounts and at the rates specified in the applicable 231
agreement entered into by the board. 232
3. Every political subdivision or 233
instrumentality required to make payments under paragraph (f)(v)2 234
of this section is authorized, in consideration of the employees' 235
retention in or entry upon employment after enactment of Articles 236
1 and 3, to impose upon its employees, as to services that are 237
covered by an approved plan, a contribution with respect to wages 238
(as defined in Section 25-11-5) not exceeding the amount provided 239
in Section 25-11-123(d) if those services constituted employment 240
within the meaning of Articles 1 and 3, and to deduct the amount 241
of the contribution from the wages as and when paid. 242
Contributions so collected shall be paid into the contribution 243
fund as partial discharge of the liability of the political 244
subdivisions or instrumentalities under paragraph (f)(v)2 of this 245
section. Failure to deduct the contribution shall not relieve the 246
employee or employer of liability for the contribution. 247
4. Any state agency, school, political 248
subdivision, instrumentality or any employer that is required to 249
submit contribution payments or wage reports under any section of 250
this chapter shall be assessed interest on delinquent payments or 251
wage reports as determined by the board of trustees in accordance 252
with rules and regulations adopted by the board and delinquent 253
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payments, assessed interest and any other amount certified by the 254
board as owed by an employer, may be recovered by action in a 255
court of competent jurisdiction against the reporting agency 256
liable therefor or may, upon due certification of delinquency and 257
at the request of the board of trustees, be deducted from any 258
other monies payable to the reporting agency by any department or 259
agency of the state. 260
5. Each political subdivision of the state 261
and each instrumentality of the state or a political subdivision 262
or subdivisions that submit a plan for approval of the board, as 263
provided in this section, shall reimburse the board for coverage 264
into the expense account, its pro rata share of the total expense 265
of administering Articles 1 and 3 as provided by regulations of 266
the board. 267
(g) The board may, in its discretion, deny the right of 268
membership in this system to any class of employees whose 269
compensation is only partly paid by the state or who are occupying 270
positions on a part-time or intermittent basis. The board may, in 271
its discretion, make optional with employees in any such classes 272
their individual entrance into this system. 273
(h) An employee whose membership in this system is 274
contingent on his own election, and who elects not to become a 275
member, may thereafter apply for and be admitted to membership; 276
but no such employee shall receive prior service credit unless he 277
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becomes a member before July 1, 1953, except as provided in 278
paragraph (b). 279
(i) If any member of this system changes his employment 280
to any agency of the state having an actuarially funded retirement 281
system, the board of trustees may authorize the transfer of the 282
member's creditable service and of the present value of the 283
member's employer's accumulation account and of the present value 284
of the member's accumulated membership contributions to that other 285
system, provided that the employee agrees to the transfer of his 286
accumulated membership contributions and provided that the other 287
system is authorized to receive and agrees to make the transfer. 288
If any member of any other actuarially funded system 289
maintained by an agency of the state changes his employment to an 290
agency covered by this system, the board of trustees may authorize 291
the receipt of the transfer of the member's creditable service and 292
of the present value of the member's employer's accumulation 293
account and of the present value of the member's accumulated 294
membership contributions from the other system, provided that the 295
employee agrees to the transfer of his accumulated membership 296
contributions to this system and provided that the other system is 297
authorized and agrees to make the transfer. 298
(j) Wherever state employment is referred to in this 299
section, it includes joint employment by state and federal 300
agencies of all kinds. 301
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(k) Employees of a political subdivision or 302
instrumentality who were employed by the political subdivision or 303
instrumentality before an agreement between the entity and the 304
Public Employees' Retirement System to extend the benefits of this 305
article to its employees, and which agreement provides for the 306
establishment of retroactive service credit, and who became 307
members of the retirement system before July 1, 2007, and have 308
remained contributors to the retirement system for four (4) years, 309
or who became members of the retirement system on or after July 1, 310
2007, and have remained contributors to the retirement system for 311
eight (8) years, may receive credit for that retroactive service 312
with the political subdivision or instrumentality, provided that 313
the employee and/or employer, as provided under the terms of the 314
modification of the joinder agreement in allowing that coverage, 315
pay into the retirement system the employer's and employee's 316
contributions on wages paid the member during the previous 317
employment, together with interest or actuarial cost as determined 318
by the board covering the period from the date the service was 319
rendered until the payment for the credit for the service was 320
made. Those wages shall be verified by the Social Security 321
Administration or employer payroll records. Effective July 1, 322
1998, upon eligibility as noted above, a member may receive credit 323
for that retroactive service with the political subdivision or 324
instrumentality provided: 325
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(i) The member shall furnish proof satisfactory to 326
the board of trustees of certification of those services from the 327
political subdivision or instrumentality where the services were 328
rendered or verification by the Social Security Administration; 329
and 330
(ii) The member shall pay to the retirement system 331
on the date he or she is eligible for that credit or at any time 332
thereafter before the date of retirement the actuarial cost for 333
each year of that creditable service. The provisions of this 334
subparagraph (ii) shall be subject to the limitations of Section 335
415 of the Internal Revenue Code and regulations promulgated under 336
Section 415. 337
Nothing contained in this paragraph (k) shall be construed to 338
limit the authority of the board to allow the correction of 339
reporting errors or omissions based on the payment of employee and 340
employer contributions plus applicable interest. Payment for that 341
time shall be made beginning with the most recent service. Upon 342
the payment of all or part of the required contributions, plus 343
interest or the actuarial cost as provided above, the member shall 344
receive credit for the period of creditable service for which full 345
payment has been made to the retirement system. 346
(l) Through June 30, 1998, any state service eligible 347
for retroactive service credit, no part of which has ever been 348
reported, and requiring the payment of employee and employer 349
contributions plus interest, or, from and after July 1, 1998, any 350
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state service eligible for retroactive service credit, no part of 351
which has ever been reported to the retirement system, and 352
requiring the payment of the actuarial cost for that creditable 353
service, may, at the member's option, be purchased in quarterly 354
increments as provided above at the time that its purchase is 355
otherwise allowed. 356
(m) All rights to purchase retroactive service credit 357
or repay a refund as provided in Section 25-11-101 et seq. shall 358
terminate upon retirement. 359
II. THOSE WHO ARE NOT ELIGIBLE FOR MEMBERSHIP 360
The following classes of employees and officers shall not 361
become members of this retirement system, any other provisions of 362
Articles 1 and 3 to the contrary notwithstanding: 363
(a) Patient or inmate help in state charitable, penal 364
or correctional institutions; 365
(b) Students of any state educational institution 366
employed by any agency of the state for temporary, part-time or 367
intermittent work; 368
(c) Participants of Comprehensive Employment and 369
Training Act of 1973 (CETA) being Public Law 93-203, who enroll on 370
or after July l, 1979; 371
(d) From and after July 1, 2002, individuals who are 372
employed by a governmental entity to perform professional service 373
on less than a full-time basis who do not meet the criteria 374
established in I(a)(ii) of this section. 375
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III. TERMINATION OF MEMBERSHIP 376
Membership in this system shall cease by a member withdrawing 377
his accumulated contributions, or by a member withdrawing from 378
active service with a retirement allowance, or by a member's 379
death. 380
SECTION 3. Section 25-11-127, Mississippi Code of 1972, is 381
amended as follows: 382
25-11-127. (1) (a) No person who is being paid a 383
retirement allowance or a pension after retirement under this 384
article shall be employed or paid for any service by the State of 385
Mississippi, including services as an employee, contract worker, 386
contractual employee or independent contractor, until the retired 387
person has been retired for not less than ninety (90) consecutive 388
days from his or her effective date of retirement. After the 389
person has been retired for not less than ninety (90) consecutive 390
days from his or her effective date of retirement or such later 391
date as established by the board, he or she may be reemployed 392
while being paid a retirement allowance under the terms and 393
conditions provided in this section or in Section 25-11-126. The 394
restrictions on employment after retirement in this subsection 395
shall not apply to persons who are eligible to receive a 396
retirement allowance under this article while serving as a member 397
of the Legislature and who choose to receive the retirement 398
allowance while serving as a member of the Legislature as 399
authorized by Section 25-11-126.1. 400
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(b) No retiree of this retirement system who is 401
reemployed or is reelected to office after retirement shall 402
continue to draw retirement benefits while so reemployed, except 403
as provided in this section or in Section 25-11-126 or 404
25-11-126.1. 405
(c) No person employed or elected under the exceptions 406
provided for in this section shall become a member under Article 3 407
of the retirement system. 408
(2) Except as otherwise provided in Section 25-11-126, any 409
person who has been retired under the provisions of Article 3 and 410
who is later reemployed in service covered by this article shall 411
cease to receive benefits under this article unless the person 412
continues to receive a retirement allowance while serving as a 413
member of the Legislature under the authority of Section 414
25-11-126.1, and the person shall again become a contributing 415
member of the retirement system. When the person retires again, 416
if the reemployment exceeds six (6) months, the person shall have 417
his or her benefit recomputed, including service after again 418
becoming a member, provided that the total retirement allowance 419
paid to the retired member in his or her previous retirement shall 420
be deducted from the member's retirement reserve and taken into 421
consideration in recalculating the retirement allowance under a 422
new option selected. 423
(3) The board shall have the right to prescribe rules and 424
regulations for carrying out the provisions of this section. 425
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(4) The provisions of this section shall not be construed to 426
prohibit any retiree, regardless of age, from being employed and 427
drawing a retirement allowance either: 428
(a) For a period of time not to exceed one-half (1/2) 429
of the normal working days for the position in any fiscal year 430
during which the retiree will receive no more than one-half (1/2) 431
of the salary in effect for the position at the time of 432
employment, or 433
(b) For a period of time in any fiscal year sufficient 434
in length to permit a retiree to earn not in excess of twenty-five 435
percent (25%) of retiree's average compensation. 436
To determine the normal working days for a position under 437
paragraph (a) of this subsection, the employer shall determine the 438
required number of working days for the position on a full-time 439
basis and the equivalent number of hours representing the 440
full-time position. The retiree then may work up to one-half 441
(1/2) of the required number of working days or up to one-half 442
(1/2) of the equivalent number of hours and receive up to one-half 443
(1/2) of the salary for the position. In the case of employment 444
with multiple employers, the limitation shall equal one-half (1/2) 445
of the number of days or hours for a single full-time position. 446
Notice shall be given in writing to the executive director, 447
setting forth the facts upon which the employment is being made, 448
and the notice shall be given within five (5) days from the date 449
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of employment and also from the date of termination of the 450
employment. 451
The restrictions on employment after retirement in this 452
subsection shall not apply to persons who choose to receive or 453
continue to receive a retirement allowance under this article 454
while serving as a member of the Legislature as authorized by 455
Section 25-11-126.1. 456
(5) Except as otherwise provided in subsection (6) of this 457
section, (a) the employer of any person who is receiving a 458
retirement allowance and who is employed in service covered by 459
subsection (4) of this section as an employee or a contractual 460
employee, and the employer of any person who chooses to receive or 461
continue to receive a retirement allowance under this article 462
while serving as a member of the Legislature as authorized by 463
Section 25-11-126.1, shall pay to the board the full amount of the 464
employer's contribution on the amount of compensation received by 465
the retiree for his or her employment in accordance with 466
regulations prescribed by the board, and (b) any person who 467
chooses to receive or continue to receive a retirement allowance 468
under this article while serving as a member of the Legislature as 469
authorized by Section 25-11-126.1 shall pay to the board the full 470
amount of the employee's contribution on the amount of 471
compensation received by the person for serving as a member of the 472
Legislature in accordance with regulations prescribed by the 473
board. The retiree shall not receive any additional creditable 474
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service in the retirement system as a result of the payment of the 475
employer's contribution by the employer or the payment of the 476
employee's contribution by the retiree. This subsection does not 477
apply to persons who are receiving a retirement allowance and who 478
contract with an employer to provide services as a true 479
independent contractor, as defined by the board through 480
regulation. 481
(6) (a) A member may retire and continue in municipal or 482
county elective office provided that the member has reached the 483
age and/or service requirement that will not result in a 484
prohibited in-service distribution as defined by the Internal 485
Revenue Service, or a retiree may be elected to a municipal or 486
county office, provided that the person: 487
(i) Files annually, in writing, in the office of 488
the employer and the office of the executive director of the 489
system before the person takes office or as soon as possible after 490
retirement, a waiver of all salary or compensation and elects to 491
receive in lieu of that salary or compensation a retirement 492
allowance as provided in this section, in which event no salary or 493
compensation shall thereafter be due or payable for those 494
services; however, any such officer or employee may receive, in 495
addition to the retirement allowance, office expense allowance, 496
mileage or travel expense authorized by any statute of the State 497
of Mississippi; or 498
S. B. No. 2905 *SS08/R391* ~ OFFICIAL ~
26/SS08/R391
PAGE 21 (icj\kr)
ST: Legislature; allow PERS retirees to receive
retirement allowance while serving as a member
of.
(ii) Elects to receive compensation for that 499
elective office in an amount not to exceed twenty-five percent 500
(25%) of the retiree's average compensation. In order to receive 501
compensation as allowed in this subparagraph, the retiree shall 502
file annually, in writing, in the office of the employer and the 503
office of the executive director of the system, an election to 504
receive, in addition to a retirement allowance, compensation as 505
allowed in this subparagraph. 506
(b) The municipality or county in which the retired 507
person holds elective office shall pay to the board the amount of 508
the employer's contributions on the full amount of the regular 509
compensation for the elective office that the retired person 510
holds. 511
(c) As used in this subsection, the term "compensation" 512
does not include office expense allowance, mileage or travel 513
expense authorized by a statute of the State of Mississippi. 514
(7) Any retired teacher who returns to work in accordance 515
with this section shall not be eligible to return to work under 516
the provisions of Section 25-11-126. 517
SECTION 4. This act shall take effect and be in force from 518
and after July 1, 2026. 519