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RBS No. 1182
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 715 By: Paxton
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6 AS INTRODUCED
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7 An Act relating to the Oklahoma Firefighters Pension
7 and Retirement System; amending 11 O.S. 2021, Section
8 49-122, which relates to contributions to the System;
8 increasing employer contributions; updating statutory
9 language; providing an effective date; and declaring
9 an emergency.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 11 O.S. 2021, Section 49-122, is
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14 amended to read as follows:
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15 Section 49-122. A. Each municipality having a paid member of a
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16 fire department shall deduct monthly from the salary of each member
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17 of the fire department of such municipality an amount equal to nine
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18 percent (9%) of the actual paid gross salary of each member of the
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19 fire department. The deduction shall be considered the minimum
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20 deduction. At the option of the municipality, the municipality may
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21 pay all or any part of the member's required contribution. The
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22 treasurer of each municipality shall deduct the authorized
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23 deductions from the salary of each paid member of the fire
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24 department. The treasurer of the municipality shall deposit within
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Req. No. 1182 Page 1
RBS No. 1182
1 ten (10) days from each ending payroll date in the System the amount
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2 deducted from the salary of each member of the fire department.
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3 Amounts deducted from the salary of a member and not paid to the
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4 System after thirty (30) days from each ending payroll date shall be
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5 subject to a monthly late charge of one and one-half percent (1
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6 1/2%) of the unpaid balance to be paid by the municipality to the
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7 System.
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8 Each municipality shall pick up under the provisions of Section
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9 414(h)(2) of the Internal Revenue Code of 1986, as amended, and pay
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10 the contribution which the member is required by law to make to the
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11 System for all compensation earned after December 31, 1988.
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12 Although the contributions so picked up are designated as member
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13 contributions, such contributions shall be treated as contributions
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14 being paid by the municipality in lieu of contributions by the
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15 member in determining tax treatment under the Internal Revenue Code
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16 of 1986, as amended, and such picked up picked-up contributions
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17 shall not be includable in the gross income of the member until such
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18 amounts are distributed or made available to the member or the
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19 beneficiary of the member. The member, by the terms of this System,
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20 shall not have any option to choose to receive the contributions so
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21 picked up directly and the picked up picked-up contributions must be
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22 paid by the municipality to the System.
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23 Member contributions which are picked up shall be treated in the
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24 same manner and to the same extent as member contributions made
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Req. No. 1182 Page 2
RBS No. 1182
1 prior to the date on which member contributions were picked up by
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2 the municipality. Member contributions so picked up shall be
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3 included in salary for purposes of the System.
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4 The municipality shall pay the member contributions from the
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5 same source of funds used in paying salary to the member, by
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6 effecting an equal cash reduction in gross salary of the member, or
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7 by an offset against future salary increases, or by a combination of
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8 reduction in gross salary and offset against future salary
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9 increases.
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10 The treasurer of each municipality shall deduct the picked up
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11 picked-up contributions from the salary of each paid member of the
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12 fire department. The treasurer of the municipality shall deposit
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13 monthly in the System the amount picked up from the salary of each
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14 member of the fire department.
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15 B. Each municipality having a paid member of a fire department
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16 shall deposit monthly with the State Board an amount equal to the
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17 following:
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18 1. Prior to July 1, 1991, ten percent (10%) of the total actual
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19 paid gross salaries of the members of the fire department;
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20 2. Beginning July 1, 1991, through June 30, 1992, ten and one-
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21 half percent (10 1/2%) of the total actual paid gross salaries of
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22 the members of the fire department;
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Req. No. 1182 Page 3
RBS No. 1182
1 3. Beginning July 1, 1992, through June 30, 1993, eleven
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2 percent (11%) of the total actual paid gross salaries of the members
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3 of the fire department;
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4 4. Beginning July 1, 1993, through June 30, 1994, eleven and
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5 one-half percent (11 1/2%) of the total actual paid gross salaries
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6 of the members of the fire department;
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7 5. Beginning July 1, 1994, through June 30, 1995, twelve
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8 percent (12%) of the total actual paid gross salaries of the members
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9 of the fire department;
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10 6. Beginning July 1, 1995, through June 30, 1996, twelve and
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11 one-half percent (12 1/2%) of the total actual paid gross salaries
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12 of the members of the fire department;
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13 7. Beginning July 1, 1996, thirteen percent (13%) of the total
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14 actual paid gross salaries of the members of the fire department;
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15 and
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16 8. Beginning November 1, 2013, fourteen percent (14%) of the
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17 total actual paid gross salaries of the members of the fire
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18 department; and
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19 9. Beginning on July 1, 2025, sixteen percent (16%) of the
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20 total actual paid gross salaries of the members of the fire
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21 department.
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22 C. Each county or municipality having a volunteer member of a
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23 fire department shall deposit yearly with the State Board Sixty
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24 Dollars ($60.00) for each volunteer member of the department.
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Req. No. 1182 Page 4
RBS No. 1182
1 Provided, the above-mentioned volunteer county or municipal
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2 contributions shall be reevaluated by the next scheduled actuarial
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3 study and the amounts adjusted so that in a nine-year period of
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4 time, the amounts would reflect the actuarial recommendations at
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5 that time. Any county or municipality with an income of less than
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6 Twenty-five Thousand Dollars ($25,000.00) to its general fund during
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7 a fiscal year shall be exempt from the provisions of this
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8 subsection.
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9 Any municipality that fails to comply with the provisions of
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10 this section shall not be entitled to its proportionate share of the
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11 Motor Fuel Excise Tax motor fuel excise tax which is received
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12 through the Oklahoma Tax Commission. Any county or municipality may
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13 exceed the amount of contribution required by this section.
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14 The provisions of this section shall supersede any city charter
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15 provision in direct conflict with this section.
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16 SECTION 2. This act shall become effective July 1, 2025.
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17 SECTION 3. It being immediately necessary for the preservation
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18 of the public peace, health or safety, an emergency is hereby
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19 declared to exist, by reason whereof this act shall take effect and
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20 be in full force from and after its passage and approval.
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22 60-1-1182 RD 1/19/2025 5:41:53 AM
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Req. No. 1182 Page 5Every fact on this page links to its source, starting with the official bill record.