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An act relating to the Teachers' Retirement System of 7 Oklahoma, the official text

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RBS No. 923

1                 STATE OF OKLAHOMA

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2                 1st Session of the 60th Legislature (2025)

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3 SENATE BILL 26              By: Bullard
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6                 AS INTRODUCED

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7   An Act relating to the Teachers' Retirement System of

7   Oklahoma; amending 70 O.S. 2021, Section 17-116.10,

8   as amended by Section 9, Chapter 300, O.S.L. 2024 (70

8   O.S. Supp. 2024, Section 17-116.10), which relates to

9   postretirement employment; authorizing certain

9   postretirement employment for certain time period

10  with no earnings limitation; updating statutory

10  language; updating statutory references; providing an

11  effective date; and declaring an emergency.

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14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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15  SECTION 1.    AMENDATORY  70 O.S. 2021, Section 17-116.10,

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16 as amended by Section 9, Chapter 300, O.S.L. 2024 (70 O.S. Supp.
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17 2024, Section 17-116.10), is amended to read as follows:
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18  Section 17-116.10. A. Subject to the requirements of Section

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19 6-101.2 of this title and any other applicable requirements of law,
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20 a member may enter into postretirement employment with a public
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21 school of Oklahoma and still receive monthly retirement benefits
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22 subject to the following limitations:
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23  1. A retired member is not eligible to be employed by the

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24 public schools of Oklahoma, in any capacity, for sixty (60) calendar
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    Req. No. 923                                              Page 1
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1 days between the retiree's last day of preretirement public
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2 education employment and any postretirement public education
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3 employment. For purposes of this section, the term "last day of
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4 preretirement public education employment" shall mean the last day
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5 the employee is required to be physically present on the job to
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6 complete the terms of the employment contract or agreement or the
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7 member's effective retirement date, whichever is later. An employee
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8 on paid leave is still considered to be employed for purposes of
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9 this section. Employment under any conditions during this time,
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10 volunteer services for the purpose of obtaining a paid position at a
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11 later date, or payment at a later time for services performed during
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12 this time period shall cause the forfeiture of all retirement
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13 benefits received during the period;
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14  2. For thirty-six (36) months following a member's effective

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15 retirement date, the retired member shall be subject to earnings
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16 limitations on allowable earnings. Earnings limits are determined
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17 annually based on a calendar year. For retired members under the
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18 age of sixty-two (62) years, allowed earnings from the public
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19 schools of Oklahoma for employment for the performance of duties
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20 ordinarily performed by classified or nonclassified optional
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21 personnel shall be limited to one-half (1/2) of the member's final
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22 average salary used in computing retirement benefits or the earnings
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23 limit allowed by the Social Security Administration for those under
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24 Social Security's normal retirement age, whichever is less. For
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    Req. No. 923                                               Page 2
                                                       RBS No. 923

1 retired members sixty-two (62) years of age or older, allowed
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2 earnings from the public schools of Oklahoma for the performance of
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3 duties ordinarily performed by classified or nonclassified personnel
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4 shall be limited to Thirty Thousand Dollars ($30,000.00) or one-half
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5 (1/2) of the member's final average salary used in computing
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6 retirement benefits, whichever is less. For purposes of this
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7 paragraph, the following shall apply:
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8   a. earnings shall mean regular annual compensation as

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9                 defined in paragraph 23 of Section 17-101 of this

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10                title, and shall include any payment by a public

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11                school for services rendered by a retired member who

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12                is employed for any purpose whatsoever. Supplemental

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13                retirement payments paid by a former public school

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14                employer pursuant to subsection N of Section 17-105 of

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15                this title or other state law shall not be considered

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16                as earnings,

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17  b. the earnings limit for the calendar year in which a

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18                member retires shall be one-twelfth (1/12) of the

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19                annual limit multiplied by the number of months the

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20                member is eligible to work and receive payments from

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21                the public schools of Oklahoma, and

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22  c. earnings in excess of the maximum limit on allowed

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23                earnings from public schools of Oklahoma shall result

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24                in a loss of retirement benefits of One Dollar ($1.00)

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    Req. No. 923                                       Page 3
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1                 for each One Dollar ($1.00) earned over the maximum

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2                 allowed earnings amount;

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3   3. Notwithstanding paragraph 2 of this subsection,:

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4   a. for a period of three (3) years beginning July 1,

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5                 2017, members who have retired as of July 1, 2017, as

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6                 active classroom teachers, who have been retired and

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7                 receiving a benefit for at least one (1) year, and who

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8                 have not been employed by any public school during

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9                 that one-year period, shall be eligible to be

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10                reemployed as an active classroom teacher in common or

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11                career tech school districts, with no limitations on

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12                earnings.,

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13  b. For for a period of three (3) years beginning July 1,

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14                2021, members who have retired as of July 1, 2020, who

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15                have been retired and receiving a benefit for at least

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16                one (1) year, and who have not been employed by any

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17                public school during that one-year period, shall be

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18                eligible to be reemployed as an active classroom

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19                teacher in common or career tech school districts,

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20                with no limitations on earnings. The one-year period

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21                starts with the retiree's last day of preretirement

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22                public education employment. Members returning under

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23                this section subparagraph shall not be subject to any

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24                earnings limitations following the end of the three-

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    Req. No. 923                                                 Page 4
                                                    RBS No. 923

1                 year periods described in this paragraph subparagraph.

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2                 Members returning under this section subparagraph

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3                 shall only be employed pursuant to a temporary

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4                 contract, and

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5   c. a member who has been retired and has received

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6                 benefits for at least ninety (90) days shall be

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7                 eligible to be reemployed as an active classroom

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8                 teacher in common or career tech school districts with

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9                 no limitations on earnings for a period of three (3)

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10                years following the effective date of this act.

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11                Provided, a retiree who is reemployed under this

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12                subparagraph may not be employed as an active

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13                classroom teacher in common or career tech school

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14                districts during the ninety-day period prior to

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15                reemployment. The ninety-day period shall commence on

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16                the date of the retiree's last day of preretirement

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17                public education employment; and

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18  4. A member shall be considered to be employed by a school

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19 district to perform the duties ordinarily performed by classified or
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20 nonclassified optional personnel if the member is hired by the
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21 school district in the member's individual capacity to perform the
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22 duties or if the member performs the duties through employment with
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23 a proprietorship, partnership, corporation, limited liability
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    Req. No. 923                                                 Page 5
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1 company or partnership, or any other business structure that has
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2 agreed or contracted to provide the services to the school district.
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3   B. A public school district that employs a retired member shall

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4 be required to make contributions to the Teachers' Retirement System
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5 of Oklahoma for the retired member in an amount as required in
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6 Section 17-108.1 and in paragraph 3 of subsection B of Section 17-
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7 116.2 of this title.
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8   C. For purposes of this section, postretirement employment of

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9 less than one thousand (1,000) hours per year with the Governor, the
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10 Oklahoma State Senate, the Oklahoma House of Representatives or the
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11 Legislative Service Bureau shall not be considered as postretirement
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12 employment with a public school of Oklahoma.
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13  D. The Board of Trustees of the Teachers' Retirement System of

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14 Oklahoma shall promulgate such rules as are necessary to implement
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15 the provisions of this section.
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16  E. A member who has entered into postretirement employment with

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17 a participating employer of the Teachers' Retirement System of
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18 Oklahoma must fully comply with all the provisions of the rules
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19 promulgated by the Board of Trustees pursuant to this section in
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20 order to continue receiving the member's monthly retirement benefit.
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21  SECTION 2. This act shall become effective July 1, 2025.

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22  SECTION 3. It being immediately necessary for the preservation

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23 of the public peace, health or safety, an emergency is hereby
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    Req. No. 923                                 Page 6
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1 declared to exist, by reason whereof this act shall take effect and
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2 be in full force from and after its passage and approval.
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    Req. No. 923                                             Page 7
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