Back to Tennessee

HB1910 • 2026

Pensions and Retirement Benefits

AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 7 and Title 8, relative to retirement benefits for state public safety officers.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Hicks G, Taylor
Last action
2026-03-11
Official status
Taken off notice for cal in s/c Public Service Subcommittee of State & Local Government Committee
Effective date
Not listed

Plain English Breakdown

The exact impact on state and federal budgets is uncertain beyond the initial years.

Supporting Troopers through Advanced Retirement (STAR) Act

This bill allows Tennessee state troopers to join a new retirement plan called STAR, which offers enhanced benefits but requires certain contributions.

What This Bill Does

  • Allows current state troopers to choose to join the STAR plan if they notify the board of trustees by October 1, 2026.
  • Requires state troopers joining from the legacy or hybrid plans to contribute a one-time fee based on their career earnings or ongoing monthly contributions.
  • Provides enhanced retirement benefits for those who meet service requirements and are vested in the STAR plan.
  • Establishes a DROP account where retirement benefits can be saved while continuing employment, with interest earned at market rates.

Who It Names or Affects

  • State troopers who are members of the Tennessee Consolidated Retirement System as of July 1, 2026.
  • Newly hired state troopers starting on or after July 1, 2026.

Terms To Know

STAR plan
A defined benefit retirement plan for eligible state troopers offering enhanced benefits.
DROP account
An interest-bearing account where a portion of the monthly retirement benefit is saved while continuing employment.

Limits and Unknowns

  • The bill does not specify what happens if contributions to the STAR plan are not made on time.
  • It's unclear how the enhanced benefits will be funded over time.

Bill History

  1. 2026-03-25 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  2. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  3. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  4. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  5. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  6. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  7. 2026-03-11 Tennessee General Assembly

    Taken off notice for cal in s/c Public Service Subcommittee of State & Local Government Committee

  8. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  9. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  10. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Public Service Subcommittee for 3/11/2026

  11. 2026-03-04 Tennessee General Assembly

    Taken off notice for cal in s/c Public Service Subcommittee of State & Local Government Committee

  12. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  13. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Public Service Subcommittee for 3/4/2026

  14. 2026-02-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  15. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Public Service Subcommittee

  16. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  17. 2026-02-04 Tennessee General Assembly

    Sponsor(s) Added.

  18. 2026-02-04 Tennessee General Assembly

    Sponsor(s) Added.

  19. 2026-02-03 Tennessee General Assembly

    Sponsor(s) Added.

  20. 2026-02-02 Tennessee General Assembly

    Sponsor(s) Added.

  21. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  22. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  24. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

This bill provides that e
ach state trooper who is a member of the
Tennessee consolidated
retirement system
(TCRS)
as of July 1, 2026,

become
s
an electing officer if the state trooper notifies the board of trustees of the retirement system in writing of such irrevocable election no later than October 1, 2026. A state trooper who is a member of the retirement system on July 1, 2026, and who doe
s not make
such
a valid election is not eligible for the enhanced benefits provided for in this
bill. On the other
hand, a
state trooper hired on or after July 1, 2026, automatically becomes a participant in the STAR plan and is entitled to the enhanced benefits of the STAR plan under this
bill.

BENEFITS

This bill provides that each
electing officer is entitled to all the same benefits provided otherwise for similarly situated members of the retirement system, except
for the following:



Each state trooper leaving the legacy plan and electing to join the STAR plan
must
contribute 5% of the state trooper's average base salary over the totality of the state trooper's career within the retirement system. This buy-in constitutes a one-time assessment for entry into the STAR plan and must be paid by the electing officer within one year of STAR plan entry. If this initial assessment is not paid within the allotted time, then the electing officer must be removed from the STAR plan and revert to the legacy plan for retirement purposes
.



Each state trooper leaving the hybrid plan and electing to participate in the STAR plan is not required to contribute a buy-in or other fee
.



Each electing officer
must
contribute 5% of the electing officer's monthly earnable compensation beginning July 1, 2026, to the retirement system
.



Each electing officer hired prior to July 1, 2026, becomes vested upon
five
years of state service under the retirement system and entitled to the enhanced retirement benefits provided in this
bill.



Each state trooper hired on or after July 1, 2026, becomes vested upon
10
years of state service under the retirement system and entitled to receive the enhanced retirement benefit provided in this
bill.

ELIGIBILITY SCHEDULE

This bill provides that each
electing officer is eligible for enhanced retirement benefits, to be determined in accordance with the following schedule:



Once vested, an electing officer is to receive a monthly retirement benefit equal to 3% of the electing officer's average final compensation for each creditable year of service, for a maximum benefit of creditable service at 25 years of 75% of the electing officer's AFC
.



There is no minimum retirement age for state troopers to use the STAR plan once 25 years of service is achieved
.



A reduced survivor benefit is available for an electing officer to a beneficiary or beneficiaries equivalent to 2.6% per year of the AFC for a maximum benefit of 65% of the AFC at

25 years.

RETIREMENT BENEFIT AMOUNT CALCULATION

After an electing officer obtains
25
years of creditable service
from all service rendered while a member of the retirement system
,
this bill provides that
the electing officer's contributions
of
5%

of the electing officer's monthly earnable compensation to the retirement system
cease, and the officer's retirement benefit amount must be calculated based upon the officer's AFC at that time.

On and after the time at which the retirement benefit is
so
calculated, if the electing officer does not elect to ret
ire under the STAR plan, then the electing officer's monthly retirement benefits must be paid into the electing officer's
d
eferred retirement option program
("
DROP
")
account until the member elects to retire. The monthly payments must accrue any postretirement benefit adjustments granted to other members of the retirement system. The retirement system must retain all interest on the DROP account for each state troo
per participating in DROP to help fund the STAR plan. State troopers participating in DROP
can elect annually to stay in the program for no more than
eight
years.
However,
contributions
of
5%

of the electing officer's monthly earnable compensation to the retirement system
must continue if participation in DROP is elected until retirement.

DROP ACCOUNT

This bill requires the
board of trustees for the retirement system
to
establish a DROP account for each electing officer into which the electing officer's monthly retirement benefit payments must be deposited. The amounts in each account must earn interest at a market rate to be determined by the board.

Each electing officer, at the time of electing to participate in DROP,
must
notify in writing the board of trustees of how long the electing officer will utilize the DROP account. This election must recu
r annually
60
days prior to the member's anniversary in DROP until the maximum benefit of
eight
years under
the prior paragraph
is obtained.

REVIEW OF PARTICIPANTS

This bill requires the
highway patrol
to
review the conduct of each DROP participant to ensure this state is receiving satisfactory service for compensation. This review must consist of the current evaluation, disciplinary history during the current year of service, and any other factors of pe
rformance deemed necessary. The highway patrol
must
create a policy for reviewing employment during DROP participation.

CONTINUED EMPLOYMENT

From July 1, 2026, until June 30, 2031,
this bill authorizes
a state trooper
to
elect to continue employment at the highway patrol without participating in DROP, subject to
all of
the following conditions:



The state trooper has at least
21
years of creditable service in the retirement system
.


The state trooper may earn a new AFC while using the enhanced benefits of the STAR plan for retirement purposes
.


The state trooper, at the time of election into the STAR plan, must also elect to participate in DROP or to continue earning an AFC based on how many years the state trooper will be in the STAR plan and DROP
.


The state trooper may elect to use
certain
benefits and be eligible to use the DROP benefits at a later date. The retirement system must be notified in writing of the intent to use both types of benefits at the election timeframe.

RETIREMENT ELECTION

Upon retirement of an electing officer,
this bill provides that
the electing officer is entitled to receive a lump sum, a partial lump sum, or an annuity payment from the principal funds in the state trooper's DROP account. The board may also make available options to roll such funds into certain tax-advantaged retir
ement accounts.

All creditable service in the retirement system must be calculated toward the STAR plan for state troopers.

Current Bill Text

Read the full stored bill text
SENATE BILL 2058
By Taylor

HOUSE BILL 1910
By Hicks G
HB1910
011910
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 4,
Chapter 7 and Title 8, relative to retirement
benefits for state public safety officers.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 8, Chapter 36, Part 2, is amended by
adding the following as new sections:
8-36-214. This section and §§ 8-36-215 – 8-36-216 are known and may be cited as the
"Supporting Troopers though Advanced Retirement (STAR) Act."
8-36-215. As used in this section and § 8-36-216:
(1) "Average final compensation" or "AFC" means the average earnable
compensation of a state trooper during the five (5) consecutive years of the state
trooper's creditable service affording the highest such average, or during all of the years
in the state trooper's creditable service if less than five (5) years;
(2) "Contributing member" means a state trooper who makes the required
contribution of five percent (5%) of the state trooper's monthly earnings to the STAR plan
for retirement purposes;
(3) "Deferred retirement option program," "DROP," or "program" means a
program in which state troopers with at least twenty-five (25) years of creditable service
in the retirement system defer retirement benefits to continue working full-time while their
retirement compensation goes into a DROP account until their employment ends and
retirement begins;
(4) "Electing officer" means a state trooper who, on or after July 1, 2026, is a
contributing member of the retirement system and makes an irrevocable election to

- 2 - 011910

participate in the STAR plan in lieu of another retirement system, plan, or program
established under this chapter or chapter 34 or 35 of this title;
(5) "Hybrid plan" means the hybrid retirement plan for state employees and
teachers established under part 9 of this chapter and effective on and after July 1, 2014;
(6) "Legacy plan" means the legacy pension plan that is established in this
chapter, excluding the hybrid plan, and chapters 34 through 35 of this title and effective
prior to July 1, 2014;
(7) "State trooper" means a commissioned law enforcement member employed
by the highway patrol within the department of safety;
(8) "Supporting Troopers through Advanced Retirement plan" or "STAR plan"
means the defined benefit retirement plan for eligible state troopers who are electing
officers; and
(9) "Vesting" means, in regard to a state trooper, an officer who becomes vested
in the retirement system with a defined benefit upon completing a specified amount of
service.
8-36-216.
(a) Each state trooper who is a member of the retirement system as of July 1,
2026, shall become an electing officer if the state trooper notifies the board of trustees of
the retirement system in writing of such irrevocable election no later than October 1,
2026. A state trooper hired on or after July 1, 2026, automatically becomes a participant
in the STAR plan and is entitled to the enhanced benefits of the STAR plan under this
section.
(b) A state trooper who is a member of the retirement system on July 1, 2026,
and who does not make a valid election pursuant to subsection (a) is not eligible for the
enhanced benefits provided for in this section.

- 3 - 011910

(c) Each electing officer is entitled to all the same benefits provided otherwise for
similarly situated members of the retirement system, except that:
(1) Each state trooper leaving the legacy plan and electing to join the
STAR plan shall contribute five percent (5%) of the state trooper's average base
salary over the totality of the state trooper's career within the retirement system.
This buy-in constitutes a one-time assessment for entry into the STAR plan and
must be paid by the electing officer within one (1) year of STAR plan entry. If this
initial assessment is not paid within the allotted time, then the electing officer
must be removed from the STAR plan and revert to the legacy plan for retirement
purposes;
(2) Each state trooper leaving the hybrid plan and electing to participate
in the STAR plan is not required to contribute a buy-in or other fee;
(3) Each electing officer shall contribute five percent (5%) of the electing
officer's monthly earnable compensation beginning July 1, 2026, to the retirement
system;
(4) Each electing officer hired prior to July 1, 2026, becomes vested upon
five (5) years of state service under the retirement system and entitled to the
enhanced retirement benefits provided in this section; and
(5) Each state trooper hired on or after July 1, 2026, becomes vested
upon ten (10) years of state service under the retirement system and entitled to
receive the enhanced retirement benefit provided in this section.
(d) Each electing officer is eligible for enhanced retirement benefits, to be
determined in accordance with the following schedule:
(1) Once vested, an electing officer is to receive a monthly retirement
benefit equal to three percent (3%) of the electing officer's average final

- 4 - 011910

compensation for each creditable year of service, for a maximum benefit of
creditable service at twenty-five (25) years of seventy-five percent (75%) of the
electing officer's AFC;
(2) There is no minimum retirement age for state troopers to use the
STAR plan once twenty-five (25) years of service is achieved; and
(3) A reduced survivor benefit is available for an electing officer to a
beneficiary or beneficiaries equivalent to two and six-tenths percent (2.6%) per
year of the AFC for a maximum benefit of sixty-five percent (65%) of the AFC at
twenty-five (25) years.
(e) After an electing officer obtains twenty-five (25) years of creditable service
from all service rendered while a member of the retirement system, the electing officer's
contributions pursuant to subdivision (c)(3) cease, and the officer's retirement benefit
amount must be calculated based upon the officer's AFC at that time.
(f) On and after the time at which the retirement benefit is calculated pursuant to
subsection (e), if the electing officer does not elect to retire under the STAR plan, then
the electing officer's monthly retirement benefits must be paid into the electing officer's
DROP account until the member elects to retire. The monthly payments must accrue
any postretirement benefit adjustments granted to other members of the retirement
system. The retirement system must retain all interest on the DROP account for each
state trooper participating in DROP to help fund the STAR plan. State troopers
participating in DROP can elect annually to stay in the program for no more than eight
(8) years. Notwithstanding subsection (e), contributions pursuant to subdivision (c)(3)
must continue if participation in DROP is elected until retirement.
(g) The board of trustees for the retirement system shall establish a DROP
account for each electing officer into which the electing officer's monthly retirement

- 5 - 011910

benefit payments must be deposited. The amounts in each account must earn interest
at a market rate to be determined by the board.
(h) Each electing officer, at the time of electing to participate in DROP, shall
notify in writing the board of trustees of how long the electing officer will utilize the DROP
account. This election must recur annually sixty (60) days prior to the member's
anniversary in DROP until the maximum benefit of eight (8) years under subsection (f) is
obtained.
(i) The highway patrol shall review the conduct of each DROP participant to
ensure this state is receiving satisfactory service for compensation. This review must
consist of the current evaluation, disciplinary history during the current year of service,
and any other factors of performance deemed necessary. The highway patrol shall
create a policy for reviewing employment during DROP participation.
(j) From July 1, 2026, until June 30, 2031, a state trooper may elect to continue
employment at the highway patrol without participating in DROP, subject to the following
conditions:
(1) The state trooper has at least twenty-one (21) years of creditable
service in the retirement system;
(2) The state trooper may earn a new AFC while using the enhanced
benefits of the STAR plan for retirement purposes;
(3) The state trooper, at the time of election into the STAR plan, must
also elect to participate in DROP or to continue earning an AFC based on how
many years the state trooper will be in the STAR plan and DROP; and
(4) The state trooper may elect to use benefits pursuant to this
subsection (j) and be eligible to use the DROP benefits at a later date. The

- 6 - 011910

retirement system must be notified in writing of the intent to use both types of
benefits at the election timeframe pursuant to subsection (a).
(k) Upon retirement of an electing officer, the electing officer is entitled to receive
a lump sum, a partial lump sum, or an annuity payment from the principal funds in the
state trooper's DROP account. The board may also make available options to roll such
funds into certain tax-advantaged retirement accounts.
(l) All creditable service in the retirement system must be calculated toward the
STAR plan for state troopers.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.