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RBS No. 1182
SENATE FLOOR VERSION - SB715 SFLR Page 1
(Bold face denotes Committee Amendments)
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SENATE FLOOR VERSION
February 17, 2026
AS AMENDED
SENATE BILL NO. 715 By: Paxton
[ Oklahoma Firefighters Pension and Retirement System
- contributions - effective date -
emergency ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2021, Section 49-122, is
amended to read as follows:
Section 49-122. A. Each municipality having a paid member of a
fire department shall deduct monthly from the salary of each member
of the fire department of such municipality an amount equal to nine
percent (9%) of the actual paid gross salary of each member of the
fire department. The deduction shall be considered the minimum
deduction. At the option of the municipality, the municipality may
pay all or any part of the member’s required contribution. The
treasurer of each municipality shall deduct the authorized
deductions from the salary of each paid member of the fire
department. The treasurer of the municipality shall deposit within
ten (10) days from each ending payroll date in the System the amount
deducted from the salary of each member of the fire department.
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SENATE FLOOR VERSION - SB715 SFLR Page 2
(Bold face denotes Committee Amendments)
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Amounts deducted from the salary of a member and not paid to the
System after thirty (30) days from each ending payroll date shall be
subject to a monthly late charge of one and one-half percent (1
1/2%) of the unpaid balance to be paid by the municipality to the
System.
Each municipality shall pick up under the provisions of Section
414(h)(2) of the Internal Revenue Code of 1986, as amended, and pay
the contribution which the member is required by law to make to the
System for all compensation earned after December 31, 1988.
Although the contributions so picked up are designated as member
contributions, such contributions shall be treated as contributions
being paid by the municipality in lieu of contributions by the
member in determining tax treatment under the Internal Revenue Code
of 1986, as amended, and such picked up picked-up contributions
shall not be includable in the gross income of the member until such
amounts are distributed or made available to the member or the
beneficiary of the member. The member, by the terms of this System,
shall not have any option to choose to receive the contributions so
picked up directly and the picked up picked-up contributions must be
paid by the municipality to the System.
Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions were picked up by
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the municipality. Member contributions so picked up shall be
included in salary for purposes of the System.
The municipality shall pay the member contributions from the
same source of funds used in paying salary to the member, by
effecting an equal cash reduction in gross salary of the member, or
by an offset against future salary increases, or by a combination of
reduction in gross salary and offset against future salary
increases.
The treasurer of each municipality shall deduct the picked up
picked-up contributions from the salary of each paid member of the
fire department. The treasurer of the municipality shall deposit
monthly in the System the amount picked up from the salary of each
member of the fire department.
B. Each municipality having a paid member of a fire department
shall deposit monthly with the State Board an amount equal to the
following:
1. Prior to July 1, 1991, ten percent (10%) of the total actual
paid gross salaries of the members of the fire department;
2. Beginning July 1, 1991, through June 30, 1992, ten and one-
half percent (10 1/2%) of the total actual paid gross salaries of
the members of the fire department;
3. Beginning July 1, 1992, through June 30, 1993, eleven
percent (11%) of the total actual paid gross salaries of the members
of the fire department;
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4. Beginning July 1, 1993, through June 30, 1994, eleven and
one-half percent (11 1/2%) of the total actual paid gross salaries
of the members of the fire department;
5. Beginning July 1, 1994, through June 30, 1995, twelve
percent (12%) of the total actual paid gross salaries of the members
of the fire department;
6. Beginning July 1, 1995, through June 30, 1996, twelve and
one-half percent (12 1/2%) of the total actual paid gross salaries
of the members of the fire department;
7. Beginning July 1, 1996, thirteen percent (13%) of the total
actual paid gross salaries of the members of the fire department;
and
8. Beginning November 1, 2013, fourteen percent (14%) of the
total actual paid gross salaries of the members of the fire
department; and
9. Beginning on July 1, 2025, sixteen percent (16%) of the
total actual paid gross salaries of the members of the fire
department.
C. Each county or municipality having a volunteer member of a
fire department shall deposit yearly with the State Board Sixty
Dollars ($60.00) for each volunteer member of the department.
Provided, the above-mentioned volunteer county or municipal
contributions shall be reevaluated by the next scheduled actuarial
study and the amounts adjusted so that in a nine-year period of
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time, the amounts would reflect the actuarial recommendations at
that time. Any county or municipality with an income of less than
Twenty-five Thousand Dollars ($25,000.00) to its general fund during
a fiscal year shall be exempt from the provisions of this
subsection.
Any municipality that fails to comply with the provisions of
this section shall not be entitled to its proportionate share of the
Motor Fuel Excise Tax motor fuel excise tax which is received
through the Oklahoma Tax Commission. Any county or municipality may
exceed the amount of contribution required by this section.
The provisions of this section shall supersede any city charter
provision in direct conflict with this section.
SECTION 2. This act shall become effective July 1, 2026.
SECTION 3. 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.
COMMITTEE REPORT BY: COMMITTEE ON RETIREMENT AND GOVERNMENT
RESOURCES
February 17, 2026 - DO PASS AS AMENDED