Florida Senate - 2009                        COMMITTEE AMENDMENT
       Bill No. SB 538
       
       
       
       
       
       
                                Barcode 123552                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  03/10/2009           .                                
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       The Committee on Community Affairs (Bennett) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 397 and 398
    4  insert:
    5         Section 6. Subsection (1) of section 175.351, Florida
    6  Statutes, is amended to read:
    7         175.351 Municipalities and special fire control districts
    8  having their own pension plans for firefighters.—For any
    9  municipality, special fire control district, local law
   10  municipality, local law special fire control district, or local
   11  law plan under this chapter, in order for municipalities and
   12  special fire control districts with their own pension plans for
   13  firefighters, or for firefighters and police officers, where
   14  included, to participate in the distribution of the tax fund
   15  established pursuant to s. 175.101, local law plans must meet
   16  the minimum benefits and minimum standards set forth in this
   17  chapter.
   18         (1) PREMIUM TAX INCOME.—If a municipality has a pension
   19  plan for firefighters, or a pension plan for firefighters and
   20  police officers, where included, which in the opinion of the
   21  division meets the minimum benefits and minimum standards set
   22  forth in this chapter, the board of trustees of the pension
   23  plan, as approved by a majority of firefighters of the
   24  municipality, may:
   25         (a) Place the income from the premium tax in s. 175.101 in
   26  such pension plan for the sole and exclusive use of its
   27  firefighters, or for firefighters and police officers, where
   28  included, where it shall become an integral part of that pension
   29  plan and shall be used to pay extra benefits to the firefighters
   30  included in that pension plan; or
   31         (b) Place the income from the premium tax in s. 175.101 in
   32  a separate supplemental plan to pay extra benefits to
   33  firefighters, or to firefighters and police officers where
   34  included, participating in such separate supplemental plan.
   35  
   36  The premium tax provided by this chapter shall in all cases be
   37  used in its entirety to provide extra benefits to firefighters,
   38  or to firefighters and police officers, where included. However,
   39  local law plans in effect on October 1, 1998, shall be required
   40  to comply with the minimum benefit provisions of this chapter
   41  only to the extent that additional premium tax revenues become
   42  available to incrementally fund the cost of such compliance as
   43  provided in s. 175.162(2)(a). When a plan is in compliance with
   44  such minimum benefit provisions, as subsequent additional
   45  premium tax revenues become available, they shall be used to pay
   46  for extra benefits implemented prior to July 1, 2009. Effective
   47  July 1, 2009 and through June 30, 2011 for plans that are not
   48  fully funded, additional premium tax revenues received in excess
   49  of the amount needed for compliance with the minimum benefit
   50  provisions of this chapter and for extra benefits implemented
   51  prior to July 1, 2009, shall be used to reduce the required
   52  contributions of the municipality or special fire control
   53  district to the plan provide extra benefits. For the purpose of
   54  this chapter, “additional premium tax revenues” means revenues
   55  received by a municipality or special fire control district
   56  pursuant to s. 175.121 which exceed that amount received for
   57  calendar year 1997, and the term “extra benefits” means benefits
   58  implemented prior to July 1, 2009 that are in addition to or
   59  greater than those provided to general employees of the
   60  municipality and in addition to those in existence for
   61  firefighters on March 12, 1999. Local law plans created by
   62  special act before May 23, 1939, shall be deemed to comply with
   63  this chapter.
   64  
   65  ================= T I T L E  A M E N D M E N T ================
   66         And the title is amended as follows:
   67         Delete line 31
   68  and insert:
   69  joint annuitant or beneficiary; amending s. 175.351, F.S.;
   70  revising requirements for the use of certain additional premium
   71  tax revenues; providing for the specified use of such revenues
   72  for a two-year period; revising a definition; amending s.
   73  175.361,