Law enforcement retirement-contributions. | 24LSO-0161, 1.0 |
FISCAL NOTE
This bill contains an appropriation of $2,025,000 from the GENERAL FUND to the State Auditor's Office (SAO).
This bill contains an appropriation of $75,000 from the GENERAL FUND to the University of Wyoming (UW).
DETAIL OF APPROPRIATION
Agency #: 003 Agency Name: State Auditor's Office
Unit: 2502 (Retirement Contributions)
EXPENDITURE BY SERIES AND YEAR | FY 2024 | FY 2025 | FY 2026 |
0100 Personnel/Benefit Costs | $0 | $1,012,500 | $1,012,500 |
Total Expenditure Per Year: | $0 | $1,012,500 | $1,012,500 |
|
|
|
|
Grand Total Expenditure: | $2,025,000 |
|
|
Total Appropriated to Agency: | $2,025,000 |
|
|
Total Appropriated by Fund: |
|
|
|
GENERAL FUND | $2,025,000 |
|
|
DETAIL OF APPROPRIATION
Agency #: 067 Agency Name: University of Wyoming
Unit: 6701 (Base Funding)
EXPENDITURE BY SERIES AND YEAR | FY 2024 | FY 2025 | FY 2026 |
0100 Personnel/Benefit Costs | $0 | $30,000 | $30,000 |
Total Expenditure Per Year: | $0 | $30,000 | $30,000 |
|
|
|
|
Grand Total Expenditure: | $60,000 |
|
|
Total Appropriated to Agency: | $75,000 |
|
|
Total Appropriated by Fund: |
|
|
|
GENERAL FUND | $75,000 |
|
|
Description of appropriation
$2,025,000 is appropriated from the General Fund to the SAO to provide payment of the increase in employer contributions for executive branch law enforcement employees for the 2025-26 biennium. $75,000 is appropriated from the General Fund to UW to provide payment of the increase in employer contributions for UW law enforcement employees for the 2025-26 biennium; the cost is estimated at $60,000.
For state agency employers whose retirement contributions are made from non-general fund sources, there is appropriated from those accounts and funds amounts necessary to provide payment of the increase in employer contribution rates.
| FY 2025 | FY 2026 | FY 2027 |
NON-ADMINISTRATIVE IMPACT |
|
|
|
Anticipated Revenue increase |
|
|
|
LAW ENFORCEMENT RETIREMENT | $9,280,000 | $9,280,000 | $9,280,000 |
Source of revenue increase:
As of July 1, 2024, this legislation increases both the employer contribution and employee contribution to the Law Enforcement Pension Plan by 2.5 percent each. The total increase in contributions is 5.0 percent of salaries. The entire 5.0 percent increase is estimated at $9,280,000 annually.
Assumptions:
As provided by the Wyoming Retirement System, salaries for members of the Law Enforcement Pension Plan in FY 2024 total approximately $185.5 million. The Law Enforcement Pension Plan membership is comprised of 21.8 percent employees of state agencies and 0.6 percent employees of the University of Wyoming. The rest of the membership is employees of city, town and county law enforcement organizations; specifically, 34.7 percent cities and towns and 42.9 percent counties.
Employees pay out-of-pocket for the increase of 2.5 percent of salary for retirement contributions starting July 1, 2024.
| FY 2025 | FY 2026 | FY 2027 |
NON-ADMINISTRATIVE IMPACT |
|
|
|
Anticipated Expenditure increase |
|
|
|
GENERAL FUND | $0 | $0 | $1,042,500 |
Local Law Enforcement Organizations | $3,598,000 | $3,598,000 | $3,598,000 |
Source of expenditure increase:
State agencies and the University of Wyoming will have an estimated increase in expenditures of $1,042,500 annually from General Funds as a result of the 2.5 percent increase. The expenditure increase for FY 2025 and FY 2026 will come from the appropriation in the bill. The state agencies with employees in this plan are Department of Corrections (92.7%), Department of Transportation (4.5%), Attorney General (2.0%), Livestock Board (0.40%), Gaming Commission (0.2%) and Board of Outfitter (0.2%).
Local law enforcement organizations will have an estimated increase in expenditures of approximately $3,598,000 annually.
Employees will have an estimated increase of $4,640,000 annually for retirement contributions for the 2.5 percent increase in the employee contribution.
Assumptions:
As provided by the Wyoming Retirement System, salaries for members of the Law Enforcement Pension Plan in FY 2024 total approximately $185.5 million.
Prepared by: Polly Scott, LSO Phone: 777-7881
(Information provided by Rachel Meeker, Retirement System, 777-6109)
SF0047
ORIGINAL Senate ENGROSSED
File No. SF0047
ENROLLED ACT NO. 50, SENATE
SIXTY-SEVENTH LEGISLATURE OF THE STATE OF WYOMING
2024 Budget Session
AN ACT relating to compensation and benefits; increasing employee and employer contributions for law enforcement officers under the Wyoming Retirement Act; providing a monthly death benefit for officers killed in the line of duty; providing appropriations; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 9‑3‑432(a), (b) and (j) by creating a new paragraph (iv) is amended to read:
9‑3‑432. Law enforcement officers; contributions; benefit eligibility; service and disability benefits; death benefits; benefit options.
(a) Each law enforcement officer shall pay into the account eight and six‑tenths percent (8.6%) of his salary through June 30, 2024, nine and one‑half percent (9.5%) of his salary through June 30, 2025, ten and four‑tenths percent (10.4%) of his salary through June 30, 2026 and thereafter eleven and three‑tenths percent (11.3%) of his salary to fund benefits provided to law enforcement officers. Any contribution required under this subsection or subsection (b) of this section shall be paid by the employer from the source of funds used to pay officer salaries in order to be treated as employer contributions for the sole purpose of determining tax treatment under the United States Internal Revenue Code, § 414(h). These payments by the employer are subject to W.S. 9‑3‑412(c).
(b) Each employer of a law enforcement officer covered under this article shall pay into the account a contribution equal to eight and six‑tenths percent (8.6%) of the salary paid through June 30, 2024, nine and one‑half percent (9.5%) of his salary through June 30, 2025, ten and four‑tenths percent (10.4%) of his salary through June 30, 2026 and thereafter eleven and three‑tenths percent (11.3%) of the salary paid to each of its law enforcement officers covered under this article and may pay into the account any amount of the officer's share of contributions under subsection (a) of this section. Payments under this subsection shall be made monthly to the account in accordance with W.S. 9‑3‑413 and are subject to the penalties imposed under W.S. 9‑3‑413 for delinquent contributions. No additional contribution shall be imposed upon the state, any city, town or county for benefits provided law enforcement officers under this article.
(j) Notwithstanding W.S. 9‑3‑421, any surviving spouse of an officer:
(iv) Who is killed in the line of duty on or after January 1, 2024 shall, notwithstanding paragraph (i) of this subsection, receive a monthly death benefit payment of ninety‑percent (90%) of the officer's salary, plus six percent (6%) of that salary for each child under age eighteen (18);
Section 2.
(a) There is appropriated to the state auditor from the general fund two million twenty‑five thousand dollars ($2,025,000.00) to provide payment of the increase in employer contributions for executive branch law enforcement employees for the 2025‑2026 fiscal biennium.
(b) There is appropriated to the University of Wyoming from the general fund seventy‑five thousand dollars ($75,000.00) to provide payment of the increase in employer contributions for University of Wyoming law enforcement employees for the 2025‑2026 fiscal biennium.
(c) For state agency employers whose retirement contributions are made from non‑general fund sources, there is appropriated from those accounts and funds amounts necessary to provide payment of the increase in employer contribution rates required by W.S. 9‑3‑432(b), as amended by section 1 of this act.
(d) The appropriations in this section shall only be expended to provide payment of the increase in each state agency's employer contribution rates required by W.S. 9‑3‑432(b), as amended by section 1 of this act, for the 2025‑2026 fiscal biennium.
(e) No amount of the appropriations made in this section shall be used to provide the increased employee contribution required by this act.
(f) Notwithstanding any other provision of law, the appropriations under this section shall not be transferred or expended for any purpose other than as specified in this section. Any unexpended, unobligated funds remaining from the appropriations made in this section shall revert as provided by law on June 30, 2026.
(g) The state auditor shall transfer the funds to the state retirement system or to individual state agencies as determined by the department of administration and information to be necessary to meet the provisions of this act.
(h) It is the intent of the legislature that the appropriations made in this section be included in each state agency's standard budget request for the immediately succeeding fiscal biennium.
Section 3. This act is effective July 1, 2024.
(END)
|
|
|
|
Speaker of the House |
|
| President of the Senate |
|
|
|
| Governor |
|
|
|
|
| TIME APPROVED: _________ |
|
|
|
|
| DATE APPROVED: _________ |
|
I hereby certify that this act originated in the Senate.
|
Chief Clerk |
| 1 |
|
SF0047 | Law enforcement retirement-contributions. |
Sponsored By: Joint Appropriations Committee
AN ACT relating to compensation and benefits; increasing employee and employer contributions for law enforcement officers under the Wyoming Retirement Act; providing a monthly death benefit for officers killed in the line of duty; providing appropriations; and providing for an effective date.
1/16/2024 Bill Number Assigned
1/24/2024 S Received for Introduction
2/12/2024 S Introduced and Referred to S02 - Appropriations 23-8-0-0-0
ROLL CALL
Ayes: Senator(s) Anderson, Baldwin, Barlow, Boner, Bouchard, Brennan, Cooper, Dockstader, Ellis, Furphy, Gierau, Hicks, Jones, Kinskey, Kolb, Landen, Pappas, President Driskill, Rothfuss, Salazar, Schuler, Scott, Steinmetz
Nays: Senator(s) Biteman, Case, French, Hutchings, Ide, Laursen, Mckeown, Nethercott
Ayes 23 Nays 8 Excused 0 Absent 0 Conflicts 0
2/13/2024 S02 - Appropriations:Recommend Do Pass 5-0-0-0-0
ROLL CALL
Ayes: Senator(s) Anderson, Gierau, Kinskey, Nethercott, Salazar
Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0
2/13/2024 S Placed on General File
2/13/2024 S COW:Passed
SF0047S2001/FAILED
Page 1-line 2 Delete \"employee and\".
Page 1-line 8 Delete \"9-3-432(a) and (b)\" and insert \"9-3-432(b)\".
Page 1-lines 15 and 16 Delete entirely.
Page 2-lines 1 through 10 Delete entirely.
Page 2-line 16 Delete \"eleven and one-tenth percent (11.1%)\" and insert \"thirteen and six-tenths percent (13.6%)\".
Page 3-line 8 Delete \"two million twenty-five thousand dollars\".
Page 3-line 9 Delete \"($2,025,000.00)\" and insert \"four million fifty thousand dollars ($4,050,000.00)\".
Page 3-line 14 Delete \"seventy-five thousand dollars\".
Page 3-line 15 Delete \"($75,000.00)\" and insert \"one hundred twenty thousand dollars ($120,000.00)\".
Page 4-lines 10 through 12 Delete entirely and renumber as necessary.
Page 4-line 14 Delete \"(f)\" and insert \"(e)\".
Page 4-line 21 Delete \"(g)\" and insert \"(f)\".
Page 5-line 4 Delete \"(h)\" and insert \"(g)\".
To the extent required by this amendment: adjust totals; and renumber as necessary. Rothfuss
ROLL CALL
Ayes: Senator(s) Anderson, Barlow, Ellis, Furphy, Gierau, Landen, Pappas, Rothfuss, Schuler
Nays: Senator(s) Baldwin, Biteman, Boner, Bouchard, Brennan, Case, Cooper, Dockstader, French, Hicks, Hutchings, Ide, Jones, Kinskey, Kolb, Laursen, Mckeown, Nethercott, President Driskill, Salazar, Scott, Steinmetz
Ayes 9 Nays 22 Excused 0 Absent 0 Conflicts 0
2/14/2024 S 2nd Reading:Passed
2/15/2024 S 3rd Reading:Passed 22-9-0-0-0
ROLL CALL
Ayes: Senator(s) Anderson, Baldwin, Biteman, Boner, Brennan, Case, Cooper, Dockstader, French, Furphy, Gierau, Hicks, Hutchings, Jones, Kinskey, Kolb, Landen, Mckeown, Nethercott, Salazar, Scott, Steinmetz
Nays: Senator(s) Barlow, Bouchard, Ellis, Ide, Laursen, Pappas, President Driskill, Rothfuss, Schuler
Ayes 22 Nays 9 Excused 0 Absent 0 Conflicts 0
2/15/2024 H Received for Introduction
2/21/2024 H Introduced and Referred to H02 - Appropriations
2/23/2024 H02 - Appropriations:Recommend Amend and Do Pass 7-0-0-0-0
ROLL CALL
Ayes: Representative(s) Henderson, Larsen, Nicholas, Sherwood, Stith, Walters, Zwonitzer
Ayes 7 Nays 0 Excused 0 Absent 0 Conflicts 0
2/23/2024 H Placed on General File
SF0047HS001/ADOPTED
Page 2-line 1 After \"2024\" delete balance of line.
Page 2-line 2 Delete \"percent (11.1%)\" and insert \", nine and one-half percent (9.5%) of his salary through June 30, 2025, ten and four-tenths percent (10.4%) of his salary through June 30, 2026 and thereafter eleven and three-tenths percent (11.3%)\".
Page 2-line 15 Delete \"and thereafter\".
Page 2-line 16 Delete \"eleven and one-tenth percent (11.1%)\" and insert \", nine and one-half percent (9.5%) of his salary through June 30, 2025, ten and four-tenths percent (10.4%) of his salary through June 30, 2026 and thereafter eleven and three-tenths percent (11.3%)\". Nicholas, Chairman
SF0047HW001/WITHDRAWN
2/28/2024 H COW:Passed
SF0047H2001/ADOPTED
Page 1-line 3 After \"Act;\" insert \"providing a monthly death benefit for officers killed in the line of duty;\".
Page 1-line 8 Delete \"and (b)\" and insert \", (b) and (j) by creating a new paragraph (iv)\".
Page 3-after line 3 Insert:
\"(j) Notwithstanding W.S. 9-3-421, any surviving spouse of an officer:
(iv) Who is killed in the line of duty on or after January 1, 2024 shall, notwithstanding paragraph (i) of this subsection, receive a monthly death benefit payment of ninety-percent (90%) of the officer's salary, plus six percent (6%) of that salary for each child under age eighteen (18);\". Western
ROLL CALL
Ayes: Representative(s) Allred, Andrew, Angelos, Banks, Bear, Berger, Brown, Burkhart, Jr, Byron, Chadwick, Chestek, Clouston, Conrad, Crago, Davis, Eklund, Haroldson, Harshman, Heiner, Henderson, Hornok, Jennings, Knapp, Larsen, Lloyd, Larson, Jt, Lawley, Locke, Neiman, Newsome, Nicholas, Niemiec, Northrup, Oakley, Obermueller, O'hearn, Olsen, Ottman, Pendergraft, Penn, Provenza, Rodriguez-Williams, Sherwood, Singh, Slagle, Smith, Speaker Sommers, Stith, Storer, Strock, Styvar, Tarver, Trujillo, Walters, Ward, Washut, Western, Winter, Wylie, Yin, Zwonitzer, Dan, Zwonitzer, Dave
Excused: Representative Allemand
Ayes 61 Nays 0 Excused 1 Absent 0 Conflicts 0
2/29/2024 H 2nd Reading:Passed
3/1/2024 H 3rd Reading:Passed 43-15-4-0-0
ROLL CALL
Ayes: Representative(s) Allred, Andrew, Angelos, Banks, Berger, Brown, Burkhart, Jr, Byron, Chadwick, Chestek, Clouston, Conrad, Davis, Eklund, Harshman, Henderson, Hornok, Larsen, Lloyd, Larson, Jt, Lawley, Newsome, Nicholas, Niemiec, Northrup, Oakley, Obermueller, O'hearn, Olsen, Provenza, Rodriguez-Williams, Sherwood, Singh, Speaker Sommers, Stith, Storer, Tarver, Trujillo, Walters, Washut, Wylie, Yin, Zwonitzer, Dan, Zwonitzer, Dave
Nays: Representative(s) Allemand, Bear, Haroldson, Heiner, Knapp, Locke, Neiman, Ottman, Penn, Slagle, Smith, Strock, Styvar, Ward, Winter
Excused: Representative(s) Crago, Jennings, Pendergraft, Western
Ayes 43 Nays 15 Excused 4 Absent 0 Conflicts 0
3/4/2024 S Received for Concurrence
3/7/2024 S Concur:Passed 29-1-1-0-0
ROLL CALL
Ayes: Senator(s) Anderson, Baldwin, Barlow, Biteman, Boner, Bouchard, Brennan, Case, Cooper, Dockstader, French, Furphy, Gierau, Hicks, Hutchings, Ide, Jones, Kinskey, Kolb, Landen, Laursen, Mckeown, Nethercott, Pappas, President Driskill, Salazar, Schuler, Scott, Steinmetz
Nays: Senator Rothfuss
Excused: Senator Ellis
Ayes 29 Nays 1 Excused 1 Absent 0 Conflicts 0
3/7/2024 Assigned Number SEA No. 0050
3/7/2024 S President Signed SEA No. 0050
3/7/2024 H Speaker Signed SEA No. 0050
3/20/2024 Governor Signed SEA No. 0050
3/20/2024 Assigned Chapter Number 96
Chapter No. 96 Session Laws of Wyoming 2024
Bill No.: SF0047 Effective: 7/1/2024
LSO No.: 24LSO-0161
Enrolled Act No.: SEA No. 0050
Chapter No.: 96
Prime Sponsor: Joint Appropriations Committee
Catch Title: Law enforcement retirement-contributions.
Has Report: No
Subject: Amending contributions and benefits for law enforcement officers under the Wyoming Retirement Act.
Summary/Major Elements:
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill. |