Florida Senate - 2015                                    SB 1160
       
       
        
       By Senator Richter
       
       
       
       
       
       23-00621-15                                           20151160__
    1                        A bill to be entitled                      
    2         An act relating to firefighter and municipal police
    3         pensions; amending ss. 175.351 and 185.35, F.S.;
    4         providing that placement of premium tax income into a
    5         separate supplemental plan is subject to approval by a
    6         municipality or special fire control district;
    7         authorizing the use of premium tax revenues to provide
    8         benefits through a defined benefit or defined
    9         contribution retirement plan; specifying the
   10         applicability of part II of ch. 447, F.S.; declaring
   11         an important state interest; providing an effective
   12         date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Subsections (1) and (2) of section 175.351,
   17  Florida Statutes, are amended to read:
   18         175.351 Municipalities and special fire control districts
   19  having their own pension plans for firefighters.—For any
   20  municipality, special fire control district, local law
   21  municipality, local law special fire control district, or local
   22  law plan under this chapter, in order for municipalities and
   23  special fire control districts with their own pension plans for
   24  firefighters, or for firefighters and police officers if
   25  included, to participate in the distribution of the tax fund
   26  established pursuant to s. 175.101, local law plans must meet
   27  the minimum benefits and minimum standards set forth in this
   28  chapter.
   29         (1) If a municipality has a pension plan for firefighters,
   30  or a pension plan for firefighters and police officers if
   31  included, which in the opinion of the division meets the minimum
   32  benefits and minimum standards set forth in this chapter, the
   33  board of trustees of the pension plan, as approved by a majority
   34  of firefighters of the municipality, may:
   35         (a) Place the income from the premium tax in s. 175.101 in
   36  such pension plan for the sole and exclusive use of its
   37  firefighters, or for firefighters and police officers if
   38  included, where it shall become an integral part of that pension
   39  plan and shall be used to pay extra benefits to the firefighters
   40  included in that pension plan; or
   41         (b) Subject to the approval of the municipality or special
   42  fire control district, place the income from the premium tax in
   43  s. 175.101 in a separate supplemental plan to pay extra benefits
   44  to firefighters, or to firefighters and police officers if
   45  included, participating in such separate supplemental plan.
   46         (2) The premium tax provided by this chapter shall in all
   47  cases be used in its entirety to provide extra benefits to
   48  firefighters, or to firefighters and police officers if
   49  included. Premium tax revenues may be used to provide benefits
   50  in a defined benefit or a defined contribution retirement plan.
   51  Retirement benefits, employee contributions, and the use of
   52  premium tax revenues provided pursuant to this chapter are
   53  subject to the collective bargaining procedures set forth in
   54  part II of chapter 447, if the participating firefighters and
   55  police officers are members of a bargaining unit represented by
   56  an employee organization. However, local law plans in effect on
   57  October 1, 1998, must comply with the minimum benefit provisions
   58  of this chapter only to the extent that additional premium tax
   59  revenues become available to incrementally fund the cost of such
   60  compliance as provided in s. 175.162(2)(a). If a plan is in
   61  compliance with such minimum benefit provisions, as subsequent
   62  additional premium tax revenues become available, they must be
   63  used to provide extra benefits. Local law plans created by
   64  special act before May 27, 1939, are deemed to comply with this
   65  chapter. For the purpose of this chapter, the term:
   66         (a) “Additional premium tax revenues” means revenues
   67  received by a municipality or special fire control district
   68  pursuant to s. 175.121 which exceed that amount received for
   69  calendar year 1997.
   70         (b) “Extra benefits” means benefits in addition to or
   71  greater than those provided to general employees of the
   72  municipality and in addition to those in existence for
   73  firefighters on March 12, 1999.
   74         Section 2. Subsections (1) and (2) of section 185.35,
   75  Florida Statutes, are amended to read:
   76         185.35 Municipalities having their own pension plans for
   77  police officers.—For any municipality, chapter plan, local law
   78  municipality, or local law plan under this chapter, in order for
   79  municipalities with their own pension plans for police officers,
   80  or for police officers and firefighters if included, to
   81  participate in the distribution of the tax fund established
   82  pursuant to s. 185.08, local law plans must meet the minimum
   83  benefits and minimum standards set forth in this chapter:
   84         (1) If a municipality has a pension plan for police
   85  officers, or for police officers and firefighters if included,
   86  which, in the opinion of the division, meets the minimum
   87  benefits and minimum standards set forth in this chapter, the
   88  board of trustees of the pension plan, as approved by a majority
   89  of police officers of the municipality, may:
   90         (a) Place the income from the premium tax in s. 185.08 in
   91  such pension plan for the sole and exclusive use of its police
   92  officers, or its police officers and firefighters if included,
   93  where it shall become an integral part of that pension plan and
   94  shall be used to pay extra benefits to the police officers
   95  included in that pension plan; or
   96         (b) Subject to the approval of the municipality, may place
   97  the income from the premium tax in s. 185.08 in a separate
   98  supplemental plan to pay extra benefits to the police officers,
   99  or police officers and firefighters if included, participating
  100  in such separate supplemental plan.
  101         (2) The premium tax provided by this chapter shall in all
  102  cases be used in its entirety to provide extra benefits to
  103  police officers, or to police officers and firefighters if
  104  included. Premium tax revenues may be used to provide benefits
  105  in a defined benefit or a defined contribution retirement plan.
  106  Retirement benefits, employee contributions, and the use of
  107  premium tax revenues provided pursuant to this chapter are
  108  subject to the collective bargaining procedures set forth in
  109  part II of chapter 447, if the participating police officers and
  110  firefighters are members of a bargaining unit represented by an
  111  employee organization. However, local law plans in effect on
  112  October 1, 1998, must comply with the minimum benefit provisions
  113  of this chapter only to the extent that additional premium tax
  114  revenues become available to incrementally fund the cost of such
  115  compliance as provided in s. 185.16(2). If a plan is in
  116  compliance with such minimum benefit provisions, as subsequent
  117  additional tax revenues become available, they shall be used to
  118  provide extra benefits. Local law plans created by special act
  119  before May 27, 1939, shall be deemed to comply with this
  120  chapter. For the purpose of this chapter, the term:
  121         (a) “Additional premium tax revenues” means revenues
  122  received by a municipality pursuant to s. 185.10 which exceed
  123  the amount received for calendar year 1997.
  124         (b) “Extra benefits” means benefits in addition to or
  125  greater than those provided to general employees of the
  126  municipality and in addition to those in existence for police
  127  officers on March 12, 1999.
  128         Section 3. The Legislature finds that a proper and
  129  legitimate state purpose is served when employees and retirees
  130  of this state and its political subdivisions, and the
  131  dependents, survivors, and beneficiaries of such employees and
  132  retirees, are extended the basic protections afforded by
  133  governmental retirement systems that provide fair and adequate
  134  benefits and that are managed, administered, and funded in an
  135  actuarially sound manner as required under s. 14, Article X of
  136  the State Constitution and part VII of chapter 112, Florida
  137  Statutes. Therefore, the Legislature determines and declares
  138  that this act fulfills an important state interest.
  139         Section 4. This act shall take effect October 1, 2015.