HB 0245CS


1The Governmental Operations Committee recommends the following:
3     Council/Committee Substitute
4     Remove the entire bill and insert:
A bill to be entitled
6An act relating to the Florida Retirement System; amending
7s. 121.021, F.S.; redefining the term "compensation" to
8include certain supplementary payments made to
9firefighters, paramedics, and emergency medical
10technicians; providing legislative findings and a
11declaration of important state interest; providing an
12effective date.
14Be It Enacted by the Legislature of the State of Florida:
16     Section 1.  Paragraph (a) of subsection (22) of section
17121.021, Florida Statutes, is amended to read:
18     121.021  Definitions.--The following words and phrases as
19used in this chapter have the respective meanings set forth
20unless a different meaning is plainly required by the context:
21     (22)  "Compensation" means the monthly salary paid a member
22by his or her employer for work performed arising from that
24     (a)  Compensation shall include:
25     1.  Overtime payments paid from a salary fund.
26     2.  Accumulated annual leave payments.
27     3.  Payments in addition to the employee's base rate of pay
28if all the following apply:
29     a.  The payments are paid according to a formal written
30policy that applies to all eligible employees equally;
31     b.  The policy provides that payments shall commence no
32later than the 11th year of employment;
33     c.  The payments are paid for as long as the employee
34continues his or her employment; and
35     d.  The payments are paid at least annually.
36     4.  Amounts withheld for tax sheltered annuities or
37deferred compensation programs, or any other type of salary
38reduction plan authorized under the Internal Revenue Code.
39     5.  Payments made in lieu of a permanent increase in the
40base rate of pay, whether made annually or in 12 or 26 equal
41payments within a 12-month period, when the member's base pay is
42at the maximum of his or her pay range. When a portion of a
43member's annual increase raises his or her pay range and the
44excess is paid as a lump sum payment, such lump sum payment
45shall be compensation for retirement purposes.
46     6.  Effective July 1, 2002, salary supplements made
47pursuant to s. 1012.72 requiring a valid National Board for
48Professional Standards certificate, notwithstanding the
49provisions of subparagraph 3.
50     7.  Effective July 1, 2006, and notwithstanding the
51provisions of subparagraph 3., any salary supplement received by
52a firefighter, paramedic, or emergency medical technician if
53each of the following criteria applies:
54     a.  The salary supplement is a recurring payment received
55at least quarterly and in addition to the employee's regular or
56overtime salary.
57     b.  The salary supplement is received for assignment,
58certifications, qualifications, or successful completion of
59employer-approved education as provided in a formal written
60policy or contract that applies to all firefighters, paramedics,
61or emergency medical technicians.
63Any salary supplement meeting the criteria of this subparagraph
64that was received by the Division of Retirement for employment
65prior to March 1, 2006, and that has not been returned to the
66contributing employer or credited to the employee by July 1,
672006, shall also be compensation and credited to the employee.
68     Section 2.  It is declared by the Legislature that
69firefighters, emergency medical technicians, and paramedics
70perform state and municipal functions; that it is their duty to
71protect life and property at their own risk and peril; that it
72is their duty to continuously instruct school personnel, public
73officials, and private citizens about safety; and that their
74activities are vital to the public safety. Therefore, the
75Legislature declares that it is a proper and legitimate state
76purpose to provide a uniform retirement system for the benefit
77of firefighters, emergency medical technicians, and paramedics
78and intends, in implementing the provisions of s. 14, Art. X of
79the State Constitution as they relate to municipal and special
80district pension trust fund systems and plans, that such
81retirement systems or plans be managed, administered, operated,
82and funded in such manner as to maximize the protection of
83pension trust funds. Pursuant to s. 18, Art. VII of the State
84Constitution, the Legislature determines and declares that the
85provisions of this act fulfill an important state interest.
86     Section 3.  This act shall take effect July 1, 2006.

CODING: Words stricken are deletions; words underlined are additions.