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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 1586 By: Frix
AS INTRODUCED
An Act relating to the Oklahoma Firefighters Pension
and Retirement System; amending 11 O.S. 2021,
Sections 49-100.1, as last amended by Section 1,
Chapter 142, O.S.L. 2025, and 49-109, as amended by
Section 4, Chapter 151, O.S.L. 2023 (11 O.S. Supp.
2025, Sections 49-100.1 and 49-109), which relate to
the Oklahoma Firefighters Pension and Retirement
System; modifying definitions; increasing computation
of certain benefits; providing for effective dates of
certain increase; updating statutory language;
updating statutory reference; amending 62 O.S. 2021,
Section 3103, as last amended by Section 1, Chapter
357, O.S.L. 2024 (62 O.S. Supp. 2025, Section 3103),
which relates to the Oklahoma Pension Legislation
Actuarial Analysis Act; modifying term; updating
statutory reference; providing effective dates; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2021, Section 49-100.1, as
last amended by Section 1, Chapter 142, O.S.L. 2025 (11 O.S. Supp.
2025, Section 49-100.1), is amended to read as follows:
Section 49-100.1. As used in this article:
1. “System” means the Oklahoma Firefighters Pension and
Retirement System and all predecessor municipal firefighters pension
and retirement systems;
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2. “Article” means Article 49 of this title;
3. “State Board” means the Oklahoma Firefighters Pension and
Retirement Board;
4. “Local board” means the local firefighters pension and
retirement boards;
5. “Fund” means the Oklahoma Firefighters Pension and
Retirement Fund;
6. “Member” means all eligible firefighters of a participating
municipality or a fire protection district who perform the essential
functions of fire suppression, prevention, and life safety duties in
a fire department. The term “member” member shall include, but not
be limited to, the person serving as fire chief of any participating
municipality, provided that a person serving as fire chief of a
participating municipality shall meet the age, agility, physical,
and other eligibility requirements required by law at the time said
such person becomes a member of the System. Effective July 1, 1987,
a member does not include a “leased employee” leased employee. The
term “leased employee” means any person (other, other than an
employee of the recipient) recipient, who pursuant to an agreement
between the recipient and any other person (“leasing organization”),
referred to as a leasing organization, has performed services for
the recipient (or or for the recipient and related persons
determined in accordance with Section 414(n)(6) of the Internal
Revenue Code of 1986, as amended) amended, on a substantially full-
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time basis for a period of at least one (1) year, and such services
are performed under primary direction or control by the recipient.
Contributions or benefits provided to a leased employee by the
leasing organization which are attributable to services performed
for the recipient employer shall be treated as provided by the
recipient employer. A leased employee shall not be considered an
employee of the recipient if the requirements of the safe harbor
provisions of Section 414(n)(5) of the Internal Revenue Code of
1986, as amended, are satisfied. Effective July 1, 1999, any
individual who agrees with the participating municipality that the
individual’s services are to be performed as a leased employee or an
independent contractor shall not be a member regardless of any
classification as a common law employee by the Internal Revenue
Service or any other governmental agency, or any court of competent
jurisdiction;
7. “Normal retirement date” means the date at which the member
is eligible to receive the unreduced payments of the member’s
accrued retirement benefit. Such date shall be the first day
following the date the member completes twenty (20) years of
credited service. If the member’s employment continues past the
normal retirement date of the member, the actual retirement date of
the member shall be the first day following the date the member
terminates employment with more than twenty (20) years of credited
service;
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8. “Credited service” means the period of service used to
determine the eligibility for and the amount of benefits payable to
a member. Credited service shall consist of the period during which
the member participated in the System or the predecessor municipal
systems as an active employee in an eligible membership
classification, plus any service prior to the establishment of the
predecessor municipal systems which was credited under the
predecessor municipal systems; provided, however, “credited service”
credited service for members from a fire protection district shall
not begin accruing before July 1, 1982;
9. “Participating municipality” means a municipality, county
fire department organized pursuant to subsection D of Section 351 of
Title 19 of the Oklahoma Statutes, or fire protection district which
is making contributions to the System on behalf of its firefighters.
All participating municipalities shall appoint a fire chief who
shall supervise and administer the fire department;
10. “Disability” means the complete inability of the
firefighter to perform any and every duty of the firefighter’s
regular occupation; provided further, that once benefits have been
paid for twenty-four (24) months the provisions of Section 49-110 of
this title shall apply to the firefighter;
11. “Executive Director” means the managing officer of the
System employed by the State Board;
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12. “Eligible employer” means any municipality with a municipal
fire department, any county fire department organized pursuant to
subsection D of Section 351 of Title 19 of the Oklahoma Statutes, or
any fire protection district with an organized fire department;
13. “Entry date” means the date as of which an eligible
employer joins the System. The first entry date pursuant to this
article shall be January 1, 1981;
14. “Final average salary” means the average paid gross salary
of the firefighter for normally scheduled hours over the highest
salaried thirty (30) consecutive months of the last sixty (60)
months of credited service. Gross salary shall not include payment
for accumulated sick or annual leave upon termination of employment,
any uniform allowances, or any other compensation for reimbursement
of out-of-pocket expenses. Only salary on which the required
contributions have been made may be used in computing the final
average salary. Effective January 1, 1988, gross salary shall
include any amount of elective salary reduction under Section 125 of
the Internal Revenue Code of 1986, as amended. Gross salary shall
include any amount of elective salary reduction under Section 457 of
the Internal Revenue Code of 1986, as amended, and any amount of
nonelective salary reduction under Section 414(h) of the Internal
Revenue Code of 1986, as amended. Effective July 1, 1998, for
purposes of determining a member’s compensation, any contribution by
the member to reduce the member’s regular cash remuneration under
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Section 132(f)(4) of the Internal Revenue Code of 1986, as amended,
shall be treated as if the member did not make such an election.
Only salary on which required contributions have been made may be
used in computing final average salary.
In addition to other applicable limitations, and notwithstanding
any other provision to the contrary, for plan years beginning on or
after July 1, 2002, the annual gross salary of each “Noneligible
Member” Noneligible Member taken into account under the System shall
not exceed the Economic Growth and Tax Relief Reconciliation Act of
2001 (“EGTRRA”) annual salary limit. The EGTRRA annual salary limit
is Two Hundred Thousand Dollars ($200,000.00), as adjusted by the
Commissioner United States Secretary of the Treasury for increases
in the cost of living in accordance with Section 401(a)(17)(B) of
the Internal Revenue Code of 1986, as amended. The annual salary
limit in effect for a calendar year applies to any period, not
exceeding twelve (12) months a twelve-month determination period,
over which salary is determined (“determination period”) beginning
in such calendar year. If a determination period consists of fewer
than twelve (12) months, the EGTRRA salary limit will be multiplied
by a fraction, the numerator of which is the number of months in the
determination period, and the denominator of which is twelve (12).
For purposes of this subsection, a “Noneligible Member” is any
member who first became a member during a plan year commencing on or
after July 1, 1996.
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For plan years beginning on or after July 1, 2002, any reference
to the annual salary limit under Section 401(a)(17) of the Internal
Revenue Code of 1986, as amended, shall mean the EGTRRA salary limit
set forth in this subsection.
Effective June 9, 2010, gross salary shall also include gross
salary, as described above provided in this paragraph, for services,
but paid by the later of two and one-half (2 1/2) months after a
firefighter’s severance from employment or the end of the calendar
year that includes the date the firefighter terminated employment,
if it is a payment that, absent a severance from employment, would
have been paid to the firefighter while the firefighter continued in
employment with the participating municipality.
Effective June 9, 2010, any payments not described above
provided for in this paragraph shall not be considered gross salary
if paid after severance from employment, even if they are paid by
the later of two and one-half (2 1/2) months after the date of
severance from employment or the end of the calendar year that
includes the date of severance from employment, except payments to
an individual who does not currently perform services for the
participating municipality by reason of qualified military service
within the meaning of Section 414(u)(5) of the Internal Revenue Code
of 1986, as amended, to the extent these payments do not exceed the
amounts the individual would have received if the individual had
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continued to perform services for the participating municipality
rather than entering qualified military service.
Effective June 9, 2010, back pay, within the meaning of Section
1.415(c)-2(g)(8) of the Income Tax Regulations, shall be treated as
gross salary for the year to which the back pay relates to the
extent the back pay represents wages and compensation that would
otherwise be included in this definition.
Effective for years beginning after December 31, 2008, gross
salary shall also include differential wage payments under Section
414(u)(12) of the Internal Revenue Code of 1986, as amended;
15. “Accrued retirement benefit” means, for benefits computed
prior to the effective date of this act, two and one-half percent (2
1/2%) of the firefighter’s final average salary multiplied by the
member’s years of credited service not to exceed thirty (30) years.
For a member who entered the System on or after November 1,
2013, and who retires on or after the effective date of this act,
accrued retirement benefits shall mean:
a. for such member who retires and terminates employment
at least one (1) year after the effective date of this
act and has at least twenty-five (25) years of
credited service, three percent (3%) of the member’s
final average salary multiplied by the member’s years
of credited service, not to exceed thirty (30) years,
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b. for such member who retires and terminates employment
at least two (2) years after the effective date of
this act and has at least twenty (20) years of
credited service, three percent (3%) of the member’s
final average salary multiplied by the member’s years
of credited service, not to exceed thirty (30) years,
c. for such member who retires and terminates employment
at least five (5) years after the effective date of
this act, three percent (3%) of the member’s final
average salary multiplied by the member’s years of
credited service, not to exceed thirty (30) years, and
d. for such member who retires and terminates employment
on or after the effective date of this act, but does
not have the minimum years of credited service to
qualify for the benefit outlined in subparagraphs a
and b of this paragraph, or retires and terminates
employment prior to the date outlined in subparagraph
c of this paragraph, two and one-half percent (2 1/2%)
of the member’s final average salary multiplied by the
member’s years of credited service, not to exceed
thirty (30) years;
16. “Beneficiary” means a member’s surviving spouse or any
surviving children, including biological and adopted children, at
the time of the member’s death. The surviving spouse must have been
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married to the firefighter for the thirty (30) continuous months
preceding the firefighter’s death; provided, a surviving spouse of a
member who died while in, or as a consequence of, the performance of
the member’s duty for a participating municipality, shall not be
subject to the marriage limitation for survivor benefits. A
surviving child of a member shall be a beneficiary until reaching
eighteen (18) years of age or twenty-two (22) years of age if the
child is enrolled full time full-time and regularly attending a
public or private school or any institution of higher education.
Any child adopted by a member after the member’s retirement shall be
a beneficiary only if the child is adopted by the member for the
thirty (30) continuous months preceding the member’s death. Any
child who is adopted by a member after the member’s retirement and
such member dies accidentally or as a consequence of the performance
of the member’s duty as a firefighter shall not be subject to the
thirty-month adoption requirement. This definition of beneficiary
shall be in addition to any other requirement set forth in this
article;
17. “Contributions” means payments remitted to the System
pursuant to Section 49-122 or subsection A of Section 49-138 of this
title. Contributions shall not include payments made to repurchase
credited service pursuant to Section 49-117.1 of this title,
payments made to transfer credited service from another retirement
system pursuant to subsection A of Section 49-117.2 or Section 49-
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117.3 of this title, or payments made to purchase prior military
service credit pursuant to subsection E of Section 49-138 of this
title;
18. “Accumulated contributions” means the sum of all
contributions made by a member to the System and includes both
contributions deducted from the compensation of a member and
contributions of a member picked up and paid by the participating
municipality of the member. Accumulated contributions shall not
include any interest on the contributions of the member, interest on
any amount contributed by the municipality or state, and any amount
contributed by the municipality or state; and
19. “Limitation year” means the year used in applying the
limitations of Section 415 of the Internal Revenue Code of 1986, as
amended, which year shall be the calendar year.
SECTION 2. AMENDATORY 11 O.S. 2021, Section 49-109, as
amended by Section 4, Chapter 151, O.S.L. 2023 (11 O.S. Supp. 2025,
Section 49-109), is amended to read as follows:
Section 49-109. A. 1. Whenever any firefighter serving in any
capacity in a regularly constituted fire department of a
municipality shall become so physically or mentally disabled while
in, or in consequence of, the performance of the firefighter’s duty
as to prevent the effective performance of the firefighter’s duties,
the State Oklahoma Firefighters Pension and Retirement Board may,
upon the firefighter’s written request, or without such request if
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the State Board deems it for the good of the department, retire the
firefighter from active service, and if so retired, shall direct
that the firefighter be paid from the Oklahoma Firefighters Pension
and Retirement System a monthly pension equal to, for benefits
computed prior to the effective date of this act, the greater of:
1. Fifty
a. fifty percent (50%) of the average monthly salary
which was paid to the firefighter during the last
thirty (30) months of the firefighter’s service;, or
2. Two
b. two and one-half percent (2 1/2%) of the firefighter’s
final average salary multiplied by the member’s years
of credited service, not to exceed thirty (30) years,
provided such firefighter has completed twenty (20) or
more years of credited service.
2. For a member who entered the System on or after November 1,
2013, benefits computed on or after the effective date of this act,
the greater of:
a. three percent (3%) of the member’s final average
salary multiplied by twenty (20) years,
notwithstanding the years of actual credited service,
or
b. three percent (3%) of the member’s final average
salary multiplied by the years of credited service of
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the member, not to exceed thirty (30) years, if the
officer has more than twenty (20) years of credited
service.
B. If the disability ceases within two (2) years from the date
of the firefighter’s disability retirement and before the
firefighter’s normal retirement date, the formerly disabled person
shall be restored to active service at the salary attached to the
rank the firefighter held at the time of the firefighter’s
disability retirement provided the firefighter is capable of
performing the duties of a firefighter. Whenever such disability
shall cease, such disability pension provided pursuant to paragraph
1 or 2 of subsection A of this section shall cease. If a
firefighter participates in the Oklahoma Firefighters Deferred
Option Plan pursuant to Section 49-106.1 of this title, the
firefighter’s disability pension provided pursuant to this
subsection shall be reduced to account for the firefighter’s
participation in the Oklahoma Firefighters Deferred Option Plan.
C. Whenever any firefighter, who has served in any capacity in
a regularly constituted fire department of a municipality of the
state, and who has served less than the firefighter’s normal
retirement date, shall become so physically or mentally disabled
from causes not arising in the line of duty as to prevent the
effective performance of the firefighter’s duties, the firefighter
shall be entitled to a pension during the continuance of such
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disability based upon the firefighter’s service period, which shall
be fifty percent (50%) of the average monthly salary which was paid
to the firefighter during the last sixty (60) months of the
firefighter’s service.
D. No firefighter shall accrue additional service time while
receiving a disability pension; provided further, that nothing
herein contained shall affect the eligibility of any firefighter to
apply for and receive a retirement pension after the firefighter’s
normal retirement date; provided further, that no firefighter shall
receive retirement benefits from the System during the time the
firefighter is receiving disability benefits from the System. Any
member or beneficiary eligible to receive a monthly benefit pursuant
to this section may make an election to waive all or a portion of
monthly benefits.
E. If the requirements of Section 49-106.5 of this title are
satisfied, a member who, by reason of disability, is separated from
service as a public safety officer with the member’s participating
municipality, may elect to have payment made directly to the
provider for qualified health insurance premiums by deduction from
his or her monthly disability benefit, after December 31, 2006, in
accordance with Section 402(l) of the Internal Revenue Code of 1986,
as amended. For distributions made after December 29, 2022, the
election provided for under Section 402(l) of the Internal Revenue
Code of 1986, as amended, may be made whether payment of the
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premiums is made directly to the provider of the accident or health
plan or qualified long-term care insurance contract by deduction
from a distribution from the System or is made to the member.
SECTION 3. AMENDATORY 62 O.S. 2021, Section 3103, as
last amended by Section 1, Chapter 357, O.S.L. 2024 (62 O.S. Supp.
2025, Section 3103), is amended to read as follows:
Section 3103. As used in the Oklahoma Pension Legislation
Actuarial Analysis Act:
1. “Amendment” means any amendment, including a substitute
bill, made to a retirement bill by any committee of the House or
Senate, any conference committee of the House or Senate, or by the
House or Senate;
2. “RB number” means that number preceded by the letters “RB”
assigned to a retirement bill by the respective staffs of the
Oklahoma State Senate and the Oklahoma House of Representatives when
the respective staff office prepares a retirement bill for a member
of the Legislature;
3. “Legislative Actuary” means the firm or entity that enters
into a contract with the Legislative Service Bureau pursuant to
Section 452.15 of Title 74 of the Oklahoma Statutes to provide the
actuarial services and other duties provided for in the Oklahoma
Pension Legislation Actuarial Analysis Act;
4. “Nonfiscal amendment” means an amendment to a retirement
bill having a fiscal impact, which amendment does not change any
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factor of an actuarial investigation specified in subsection A of
Section 3109 of this title;
5. “Nonfiscal retirement bill” means a retirement bill:
a. which does not affect the cost or funding factors of a
retirement system,
b. which affects such factors only in a manner which does
not:
(1) grant a benefit increase under the retirement
system affected by the bill,
(2) create an actuarial accrued liability for or
increase the actuarial accrued liability of the
retirement system affected by the bill, or
(3) increase the normal cost of the retirement system
affected by the bill,
c. which authorizes the purchase by an active member of
the retirement system, at the actuarial cost for the
purchase as computed pursuant to the statute in effect
on the effective date of the measure allowing such
purchase, of years of service for purposes of reaching
a normal retirement date in the applicable retirement
system, but which cannot be used in order to compute
the number of years of service for purposes of
computing the retirement benefit for the member,
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d. which provides for the computation of a service-
connected disability retirement benefit for members of
the Oklahoma Law Enforcement Retirement System
pursuant to Section 2-305 of Title 47 of the Oklahoma
Statutes if the members were unable to complete twenty
(20) years of service as a result of the disability,
e. which requires membership in the defined benefit plan
authorized by Section 901 et seq. of Title 74 of the
Oklahoma Statutes for persons whose first elected or
appointed service occurs on or after November 1, 2018,
if such persons had any prior service in the Oklahoma
Public Employees Retirement System prior to November
1, 2015,
f. which provides for a one-time increase in retirement
benefits if the increase in retirement benefits is not
a permanent increase in the gross annual retirement
benefit payable to a member or beneficiary, occurs
only once pursuant to a single statutory
authorization, and does not exceed:
(1) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Dollars ($1,000.00) and requires that
the benefit may only be provided if the funded
ratio of the affected retirement system would not
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be less than sixty percent (60%) but not greater
than eighty percent (80%) after the benefit
increase is paid,
(2) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Two Hundred Dollars ($1,200.00) and
requires that the benefit may only be provided if
the funded ratio of the affected retirement
system would be greater than eighty percent (80%)
but not greater than one hundred percent (100%)
after the benefit increase is paid,
(3) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Four Hundred Dollars ($1,400.00) and
requires that the benefit may only be provided if
the funded ratio of the affected retirement
system would be greater than one hundred percent
(100%) after the benefit increase is paid, or
(4) the greater of two percent (2%) of the gross
annual retirement benefit of the volunteer
firefighter or One Hundred Dollars ($100.00) for
persons who retired from the Oklahoma
Firefighters Pension and Retirement System as
volunteer firefighters and who did not retire
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from the Oklahoma Firefighters Pension and
Retirement System as a paid firefighter.
As used in this subparagraph, “funded ratio” means the
figure derived by dividing the actuarial value of
assets of the applicable retirement system by the
actuarial accrued liability of the applicable
retirement system,
g. which modifies the disability pension standard for
police officers who are members of the Oklahoma Police
Pension and Retirement System as provided by Section
50-115 of Title 11 of the Oklahoma Statutes,
h. which provides a cost-of-living benefit increase
pursuant to the provisions of:
(1) Section 49-143.7 of Title 11 of the Oklahoma
Statutes,
(2) Section 50-136.9 of Title 11 of the Oklahoma
Statutes,
(3) Section 1104K of Title 20 of the Oklahoma
Statutes,
(4) Section 2-305.12 of Title 47 of the Oklahoma
Statutes,
(5) Section 17-116.22 of Title 70 of the Oklahoma
Statutes, or
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(6) Section 930.11 of Title 74 of the Oklahoma
Statutes,
i. which modifies the computation of the line-of-duty
disability benefit pursuant to Sections 50-101 and 50-
115 of Title 11 of the Oklahoma Statutes,
j. which allows the purchase of military prior service
credit pursuant to the provisions of this act section
and Section 49-138 of Title 11 of the Oklahoma
Statutes,
k. which increases the computation factor used to
calculate the accrued retirement benefit and normal
disability benefit pursuant to Section Sections 49-109
and 50-101 of Title 11 of the Oklahoma Statutes,
l. which increases the municipal contribution, employee
contribution, or both for members of the Oklahoma
Police Pension and Retirement System pursuant to
Sections 50-109 and 50-110 of Title 11 of the Oklahoma
Statutes, or
m. which modifies the computation of a retirement annuity
pursuant to Section Sections 49-100.1 and 50-111.1 of
Title 11 of the Oklahoma Statutes.
A nonfiscal retirement bill shall include any retirement bill that
has as its sole purpose the appropriation or distribution or
redistribution of monies in some manner to a retirement system for
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purposes of reducing the unfunded liability of such system or the
earmarking of a portion of the revenue from a tax to a retirement
system or increasing the percentage of the revenue earmarked from a
tax to a retirement system;
6. “Reduction-in-cost amendment” means an amendment to a
retirement bill having a fiscal impact which reduces the cost of the
bill as such cost is determined by the actuarial investigation for
the bill prepared pursuant to Section 3109 of this title;
7. “Retirement bill” means any bill or joint resolution
introduced or any bill or joint resolution amended by a member of
the Legislature which creates or amends any law directly affecting a
retirement system. A retirement bill shall not mean a bill or
resolution that impacts the revenue of any state tax in which a
portion of the revenue generated from such tax is earmarked for the
benefit of a retirement system;
8. “Retirement bill having a fiscal impact” means any
retirement bill creating or establishing a retirement system and any
other retirement bill other than a nonfiscal retirement bill; and
9. “Retirement system” means the Teachers’ Retirement System of
Oklahoma, the Oklahoma Public Employees Retirement System, the
Uniform Retirement System for Justices and Judges, the Oklahoma
Firefighters Pension and Retirement System, the Oklahoma Police
Pension and Retirement System, the Oklahoma Law Enforcement
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Retirement System, or a retirement system established after January
1, 2006.
SECTION 4. Section 3 of this act shall become effective June 1,
2026.
SECTION 5. Sections 1 and 2 of this act shall become effective
July 1, 2026.
SECTION 6. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-3223 MSBB 1/13/2026 10:05:57 AM