Stricken language would be deleted from and underlined language would be added to present law.
Act 522 of the Regular Session
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State of Arkansas As Engrossed: H3/17/25 H3/31/25 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1341 3
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By: Representative Warren 5
By: Senator J. Dotson 6
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For An Act To Be Entitled 8
AN ACT TO AMEND THE LAW CONCERNING BENEFITS UNDER THE 9
ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM; TO 10
AMEND THE DEFINITION OF "PAY" UNDER THE ARKANSAS 11
LOCAL POLICE AND FIRE RETIREMENT SYSTEM; AND FOR 12
OTHER PURPOSES. 13
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Subtitle 16
TO AMEND THE LAW CONCERNING BENEFITS 17
UNDER THE ARKANSAS LOCAL POLICE AND FIRE 18
RETIREMENT SYSTEM; AND TO AMEND THE 19
DEFINITION OF "PAY" UNDER THE ARKANSAS 20
LOCAL POLICE AND FIRE RETIREMENT SYSTEM. 21
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 23
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SECTION 1. Arkansas Code § 24 -10-102(26), concerning the definition of 25
"pay" as applied to the Arkansas Local Police and Fire Retirement System, is 26
amended to read as follows: 27
(26)(A) “Pay” means the recurring remuneration paid an employee 28
for personal services rendered by the employee in a position covered by the 29
system and shall not exceed the amount the employee is required to report for 30
federal income tax purposes. 31
(B) In determining pay, consideration shall not be given 32
to: 33
(i) Special single-sum payments paid by an employer; 34
(ii) Employer contributions to any employee benefit 35
plan; or 36 As Engrossed: H3/17/25 H3/31/25 HB1341
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(iii) Any other unusual or nonrecurring remuneration. 1
(C)(i) An active member who is receiving temporary 2
workers' compensation benefits for an injury or illness incurred in the 3
course of his or her covered employment may remit the temporary workers' 4
compensation benefits to his or her employer. 5
(ii) If an active member remits temporary worker's 6
compensation benefits to his or her employer under subdivision (26)(C)(i) of 7
this section, the employer shall report the total pay to the system. 8
(iii) If an active member remits temporary worker's 9
compensation benefits to his or her employer under subdivision (26)(C)(i) of 10
this section, the reported pay for any month shall not be greater than the 11
pay that would have been earned by the active member if the active member had 12
not been receiving temporary workers' compensation benefits. 13
(C)(D) Annual compensation in excess of the limitations 14
under the Internal Revenue Code of 1986, 26 U.S.C. §401(a), as it existed on 15
January 1, 2011 2025, shall be disregarded; 16
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/s/Warren 18
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APPROVED: 4/10/25 21
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