Volunteer pension account-search and rescue.

2017
STATE OF WYOMING
17LSO-0262
Introduced
1.2

HOUSE BILL

NO.

HB0109

Volunteer pension account-search and rescue.

Sponsored by:
Representative(s) Madden and Senator(s) Hicks

A BILL

for

AN ACT relating to pension accounts; amending the volunteer firefighter and EMT pension account to provide membership for volunteer search and rescue personnel; providing for contributions to the account; increasing insurance premiums to the account as specified; amending membership of the pension account board; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S.
1
‑
1
‑
125(a)(iii), 9
‑
3
‑
426(c)(intro),
9
‑
12
‑
1305(c),
15
‑
5
‑
202(d), 15
‑
5
‑
419(b), 26
‑
4
‑
102(b)(ii), 31
‑
2
‑
218(a), 35
‑
9
‑
616(a)(i), (ii), (v), (vii), by creating a new paragraph (xi) and by renumbering (xi) as (xii), 35
‑
9
‑
617(a) and (c), 35
‑
9
‑
618(b)(intro) and (i), 35
‑
9
‑
619(a), 35
‑
9
‑
620(a), 35
‑
9
‑
621(e), (j) and (k),
35
‑
9
‑
622, 35
‑
9
‑
623(a) and (b)
,
35
‑
9
‑
624(b)(i) and (iv)
and 35
‑
9
‑
628(a)(intro)
are amended to
read:

1
‑
1
‑
125
.

Immunity for volunteers; volunteer firefighters.

(a)

As used in this section:

(iii)

"Volunteer" means an officer, director, trustee or other person who performs services for a nonprofit organization but does not receive compensation, either directly or indirectly, for those services, or a volunteer firefighter who performs services for a volunteer fire department under W.S.
35
‑
9
‑
601(
h)
35
‑
9
‑
616(a)(ix)
whether or not he receives compensation or a pension.

9
‑
3
‑
426
.

Benefits, allowances and contents of account exempt from taxation and not subject to execution or attachment; assignment limited; qualified domestic relations order; system assets.

(c)

The retirement system including the Wyoming state highway patrol, game and fish warden and criminal
investigator retirement program, any paid firemen's pension plan established under the firemen's pension account created by W.S. 15
‑
5
‑
202 and any plan through the volunteer
firemen's

firefighter, EMT and search and rescue
pension
fund
account established under W.S.
35
‑
9
‑
602

35
‑
9
‑
617
, shall pay retirement benefits in accordance with any qualified domestic relations order for the payment of a specified percentage of a member's benefits or account to an alternate payee, for a specified number of payments or period of time and from a specified retirement plan. Upon request of the alternate payee, a lump sum refund of the alternate payee's percentage of the member's account shall be paid pursuant to the qualified domestic relations order. Acceptance by the alternate payee of the lump sum refund terminates his right to any further payment or benefit provided by the retirement system. Notwithstanding any other provision of law, the retirement system is exempt from the qualified order unless:

9
‑
12
‑
1305
.

Wyoming small business investment credit.

(c)

The credit for any tax year shall not exceed the participating investor's state premium tax liability for
that tax year. If the amount of the credit determined under this section for any tax year exceeds the liability for tax under this chapter, the credit may be carried forward to future tax years without limitation. The premium tax credits provided by W.S. 26
‑
19
‑
312, 26
‑
42
‑
111 and 26
‑
43
‑
105, and deposits to the volunteer firefighter
,

and
EMT

and search and rescue
pension account pursuant to W.S. 26
‑
4
‑
102(
b)(ii), shall take priority over the premium tax credits provided by this section and shall be calculated using the gross premium tax before the credits provided by this section.

15
‑
5
‑
202
.

Pension account; creation; administration; donations; investment; dual participation prohibited.

(d)

No paid fireman shall participate as a member of the firemen's pension account established under this article and as a member of the volunteer
firemen's
firefighter, EMT and search and rescue
pension account established under W.S.
35
‑
9
‑
601 through 35
‑
9
‑
615
35
‑
9
‑
6
17
if participation is based upon covered service with the same fire department.

15
‑
5
‑
419
.

Dual membership prohibited.

(b)

No paid employee shall participate as a member of the firemen's pension system established under this article and as a member of the volunteer
firemen's
firefighter, EMT and search and rescue
pension
fund

account
established under W.S.
35
‑
9
‑
601 through 35
‑
9
‑
615
35
‑
9
‑
6
17
if participation is based upon covered service with the same fire department.

26
‑
4
‑
102
.

Record of receipts; payment to treasurer; credit to fund.

(b)

The commissioner shall promptly deposit all monies he receives from any charges to the general fund, with receipt and acknowledgement submitted to the state treasurer, except that:

(ii)

An amount not to exceed
seventy percent (70%)

seventy
‑
six percent (76%)
of the gross premium tax levied upon fire insurance premiums shall be deposited by the state treasurer in the volunteer firefighter
,

and
EMT
and search and rescue
pension account pursuant to W.S.
35
‑
9
‑
628. For purposes of this paragraph, the gross premium tax levied upon fire insurance premiums is equal to thirty percent (30%) of the total gross premium tax levied upon all property, casualty and multiple line insurers.

31
‑
2
‑
218
.

Firefighter's license plates.

(a)

A firefighter employed by a city, county, state or duly created fire protection district, a volunteer firefighter as defined by W.S.
35
‑
9
‑
601
35
‑
9
‑
616(
a)(x)
or a firefighter retired from his department with at least ten (10) years of service may apply for distinctive license plates for any motor vehicle that is not a commercial vehicle or multipurpose vehicle owned or leased by him upon registration of the vehicle. If the firefighter became a member of a bona fide fire department after January 1, 1995, he shall have a minimum of one (1) year service with the fire department and be firefighter one certified or engine boss wildfire certified in order to apply for the license plate. The fire chief or his designated assistant shall sign a written statement that the applicant is eligible to obtain the license plate. A written statement of eligibility for a retired firefighter shall be signed
only by the fire chief. License plates issued under this section shall be displayed upon the vehicle for which they are issued. The license plates shall bear a distinctive symbol and letters identifying the registrant as a firefighter.

ARTICLE 6
VOLUNTEER FIREFIGHTER, EMT
and search and rescue
PENSION ACCOUNT

35
‑
9
‑
616
.

Definitions.

(a)

As used in this act:

(i)

"Account" or "pension account" means the volunteer firefighter
,

and
EMT

and search and rescue
pension account
created pursuant

to

established under
W.S. 35
‑
9
‑
617(a);

(ii)

"Board" means the volunteer firefighter
,

and
EMT

and search and rescue
pension account board created pursuant to W.S. 35
‑
9
‑
623(
a);

(v)

"Participating member" means any volunteer firefighter
,

or
volunteer EMT

or volunteer
s
earch and rescue
person
for whom payments are received by the volunteer firefighter
,

and
EMT

and search and rescue
pension account as prescribed in W.S. 35
‑
9
‑
621(e);

(vii)

"Spouse" means the lawful spouse of a participating member who was married to the volunteer firefighter
,

or
volunteer EMT

or volunteer search and rescue

person

at the time of the
volunteer firefighter or volunteer EMT's

volunteer's
entry into the account, or who although married after the date of entry, is recognized as the spouse covered by the benefits of the account as a result of special action of the board;

(xi)

"
Volunteer s
earch and rescue
person
" means any individual who:

(A)

Is engaged in search and rescue operations under the coordination of a county sheriff pursuant to W.S. 18
‑
3
‑
609(
a)(iii);

(B)

Is carried on the regular rolls of, but devotes less than his entire time of employment to, activities of a county search and rescue team;

(C)

May or may not receive compensation for services rendered as a
member of a search and rescue team
.

(xi)
(xii)

"This act" means W.S. 35
‑
9
‑
616 through 35
‑
9
‑
628.

35
‑
9
‑
617
.

Volunteer firefighter
,
EMT
and search and rescue
pension account; merger with other pension accounts; membership.

(a)

The volunteer firefighter
,

a
nd
EMT

and search and rescue
pension account is created. All awards, benefits and pensions established under this
article

act
shall be paid from the account.

(c)

The account shall be comprised of all funds and liabilities of the volunteer firemen's pension account created pursuant to W.S. 35
‑
9
‑
602, the volunteer emergency medical technician pension account created pursuant to W.S.
35
‑
29
‑
102, funds directed into the account as provided by W.S. 26
‑
4
‑
102(b), 35
‑
9
‑
619(a), 35
‑
9
‑
621(e) and 35
‑
9
‑
628 and all other funds as directed by this
article
act
and the legislature for the benefit of the account, or the volunteer firemen's pension account or volunteer emergency medical technician pension account, respectively.

35
‑
9
‑
618
.

Annual audit; state's liability.

(b)

Nothing in this
article
act
shall be construed to:

(i)

Except for obligations transferred pursuant to W.S. 35
‑
9
‑
617(c), acknowledge any past, present or future liability of or obligate the state of Wyoming for contribution except the employer's contributions provided for in this
article
act
, to either the volunteer firefighter
,

and
EMT

and search and rescue
pension system provided by this
article
act
or any other retirement system previously existing in the state of Wyoming; or

35
‑
9
‑
619
.

Authority to receive donations; investment of monies; employment of actuary; actuarial reports.

(a)

In addition to contributions from the state,
counties,

volunteer fire departments and licensed ambulance services, the board may receive and credit to the account any gifts, donations and other contributions made by individuals, organizations and cities, towns, counties and other political subdivisions for the benefit of the account. The board may invest monies within the account not immediately necessary to pay benefits, awards or pensions under this
article
act
, in investments authorized under W.S. 9
‑
3
‑
408(
b).

35
‑
9
‑
620
.

Contributions on behalf of volunteer firefighters
,
EMTs
and search and rescue
personnel
; collection; dual participation prohibited.

(a)

The county, city, town, fire district, volunteer fire department or licensed ambulance service

for whom a participating volunteer firefighter
,

or
EMT

or search and rescue
person
performs firefighting
,

or
EMT

or search and rescue
services shall pay to the pension account the amount required under W.S. 35
‑
9
‑
621(e). Payments shall be collected upon terms and conditions established by the
board under W.S. 35
‑
9
‑
621(
e) and shall be forwarded by each collecting officer to the state retirement director for deposit in the account. Any entity listed in this subsection may elect to provide for a member's contribution or any portion thereof provided that any payment of a contribution is made on behalf of a member. Whether an entity makes a contribution for a member shall be at the discretion of the entity as an incentive to improve their local volunteer fire department
,

or
emergency medical services

or search and rescue services
.

35
‑
9
‑
621
.

Benefits enumerated; death of participant or spouse; amount and payment of contributions; death benefits; withdrawal from pension account.

(e)

A volunteer firefighter
,

or
volunteer EMT

or volunteer
search and rescue
person
is a participating member under this
article
act
for each month a contribution of fifteen dollars ($15.00) is made by or on behalf of the member. For purposes of eligibility for benefits under subsections (b) and (c) of this section, a volunteer firefighter
,

or
EMT

or search and rescue
person
is a participating member beginning the first month following
the month in which the required monthly payment and any required application for participation is actually received by the Wyoming retirement system. To continue as a participating member, subsequent monthly payments shall be received by the Wyoming retirement system not later than three (3) months following the close of the calendar month for which the payments are applicable. With the consent of and upon any terms and conditions established by the board, payments may be accepted at an earlier or later date. The board shall maintain full and complete records of the contributions made on behalf of each participating member and on request, shall furnish any participating member a statement of the contribution amounts and the dates for which contributions were received. If contributions have varied in amount, the board may make appropriate adjustments in the benefits awarded. In making any adjustment, the board shall be guided by actuarial practice to afford substantial equity to members of the pension account. No penalty shall be imposed upon any participating member transferring employment in Wyoming if required payments are made on a timely basis.

(j)

Any participating member with at least five (5) years of participation in the pension account who retires from active service as a volunteer firefighter
,

or
EMT

or search and rescue
person
before reaching retirement age and does not withdraw from the pension account as provided in subsection (f) of this section shall be entitled to a monthly benefit payment as provided in subsection (a) of this section upon reaching the retirement age specified in subsection (d) of this section. A member with ten (10) or more years of active participation in the pension account may choose to remove himself from active service as a volunteer firefighter
,

or
EMT

or search and rescue
person
and continue to contribute to the pension account for an amount of time not to exceed the total number of years the member was an active participant in the pension account, as provided in subsection (e) of this section and rules promulgated by the board.

(k)

The board shall adopt rules to allow service for any period of time, after commencement of participation under this
article
act
, which a participating member spends in active military or other emergency service of the United States as required by the Uniformed Services Employment and
Reemployment Rights Act, 38 U.S.C. 4301 et seq. to count towards a member's years of active participation.

35
‑
9
‑
622
.

Death benefits in addition to other benefits.

Death benefits received under this
article
act
shall be in addition to, and are payable after the application of, worker's compensation benefits which are payable to volunteer firefighters
,

or
volunteer EMTs

or volunteer search and rescue personnel
under the Wyoming Worker's Compensation Act.

35
‑
9
‑
623
.

Board; established; nomination; appointment; terms and qualification of members; first members.

(a)

The volunteer firefighter
,

and
EMT

and search and rescue
pension board is created. The board shall control the account.

(b)

The board shall consist of
seven (7)

eight (8)
members who shall be appointed by the governor to staggered
terms of three (3) years. The governor may remove any board member as provided in W.S. 9
‑
1
‑
202. Of these board members:

(
i
)

Six (6) members shall be volunteer firefighters who have a minimum of five (5) years service as a volunteer firefighter in the state. Appointments under this paragraph shall be made from nominees recommended to the governor by the Wyoming state firemen's association;

and

(ii)

One (1) member shall be a volunteer EMT who has a minimum of five (5) years service as a volunteer EMT in the state. Appointments under this paragraph shall be made by the governor
;
.

and

(iii)

One (1) member shall be a volunteer search and rescue person
who has a minimum of five (5) years service as a volunteer search and rescue person in the state. Appointments under this paragraph shall be made by the governor.

35
‑
9
‑
624
.

Board; chairman; compensation of members; powers and duties.

(b)

The board may:

(i)

Adjust claims made by participating members under this
article
act
and may waive or alter specific requirements relating to benefits under this
article
act
, but shall not have authority to make a general increase in benefits;

(iv)

Permit
the suspension of payments in certain cases deemed appropriate by the board, with a commensurate reduction in benefits paid under this
article
act
.

35
‑
9
‑
628
.

Deposit of tax on fire insurance premiums into account.

(a)

As provided in this subsection, the state treasurer shall deposit into the account an amount not to exceed
seventy percent (70%)
seventy
‑
six percent (76%)
of the gross tax levied upon fire insurance premiums paid to
insurance companies for fire insurance in the state of Wyoming for the preceding calendar quarter, as computed under W.S. 26
‑
4
‑
102(
b)(ii) and provided by W.S. 26
‑
4
‑
103(k). The sum specified shall be calculated by the Wyoming retirement system:

Section

2
.

This
act is effective July 1,
201
7
.

(END)

1
HB0109