Illinois 2025-2026 Regular Session

Illinois House Bill HB2478 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2478 Introduced , by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED: 40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.130 ILCS 805/8.49 new Amends the Cook County Article of the Illinois Pension Code. Provides that a contributing employee may elect to purchase creditable service for up to 48 months of active-duty military service, whether or not that service followed service as a county employee. Provides that to establish this creditable service, the contributing employee must pay to the Fund an amount determined by the Fund to represent the employee contributions for the creditable service based on his or her rate of compensation after the military service, plus interest at the effective rate from the date of discharge to the date of payment. Removes an existing provision concerning the purchase of service credit for military service. Amends the State Mandates Act to require implementation without reimbursement. LRB104 08615 RPS 18667 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2478 Introduced , by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED: 40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.130 ILCS 805/8.49 new 40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1 30 ILCS 805/8.49 new Amends the Cook County Article of the Illinois Pension Code. Provides that a contributing employee may elect to purchase creditable service for up to 48 months of active-duty military service, whether or not that service followed service as a county employee. Provides that to establish this creditable service, the contributing employee must pay to the Fund an amount determined by the Fund to represent the employee contributions for the creditable service based on his or her rate of compensation after the military service, plus interest at the effective rate from the date of discharge to the date of payment. Removes an existing provision concerning the purchase of service credit for military service. Amends the State Mandates Act to require implementation without reimbursement. LRB104 08615 RPS 18667 b LRB104 08615 RPS 18667 b STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2478 Introduced , by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED:
3	3	40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.130 ILCS 805/8.49 new 40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1 30 ILCS 805/8.49 new
4	4	40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1
5	5	30 ILCS 805/8.49 new
6	6	Amends the Cook County Article of the Illinois Pension Code. Provides that a contributing employee may elect to purchase creditable service for up to 48 months of active-duty military service, whether or not that service followed service as a county employee. Provides that to establish this creditable service, the contributing employee must pay to the Fund an amount determined by the Fund to represent the employee contributions for the creditable service based on his or her rate of compensation after the military service, plus interest at the effective rate from the date of discharge to the date of payment. Removes an existing provision concerning the purchase of service credit for military service. Amends the State Mandates Act to require implementation without reimbursement.
7	7	LRB104 08615 RPS 18667 b LRB104 08615 RPS 18667 b
8	8	LRB104 08615 RPS 18667 b
9	9	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
10	10	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
11	11	A BILL FOR
12	12	HB2478LRB104 08615 RPS 18667 b HB2478 LRB104 08615 RPS 18667 b
13	13	HB2478 LRB104 08615 RPS 18667 b
14	14	1 AN ACT concerning public employee benefits.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Illinois Pension Code is amended by
18	18	5 changing Section 9-179.1 as follows:
19	19	6 (40 ILCS 5/9-179.1) (from Ch. 108 1/2, par. 9-179.1)
20	20	7 Sec. 9-179.1. Military service. A contributing employee
21	21	8 may elect to purchase creditable service for up to 48 months of
22	22	9 active-duty military service, whether or not that service
23	23	10 followed service as a county employee. To establish this
24	24	11 creditable service, the contributing employee must pay to the
25	25	12 Fund an amount determined by the Fund to represent the
26	26	13 employee contributions for the creditable service based on his
27	27	14 or her rate of compensation after the military service, plus
28	28	15 interest at the effective rate from the date of discharge to
29	29	16 the date of payment. A contributing employee may apply for
30	30	17 creditable service for up to 2 years of military service
31	31	18 whether or not the military service followed service as a
32	32	19 county employee. The military service need not have been
33	33	20 served in wartime, but the employee must not have been
34	34	21 dishonorably discharged. To establish this creditable service
35	35	22 the applicant must pay to the Fund, while in the service of the
36	36	23 county, an amount determined by the Fund to represent the
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40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2478 Introduced , by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED:
41	41	40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.130 ILCS 805/8.49 new 40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1 30 ILCS 805/8.49 new
42	42	40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1
43	43	30 ILCS 805/8.49 new
44	44	Amends the Cook County Article of the Illinois Pension Code. Provides that a contributing employee may elect to purchase creditable service for up to 48 months of active-duty military service, whether or not that service followed service as a county employee. Provides that to establish this creditable service, the contributing employee must pay to the Fund an amount determined by the Fund to represent the employee contributions for the creditable service based on his or her rate of compensation after the military service, plus interest at the effective rate from the date of discharge to the date of payment. Removes an existing provision concerning the purchase of service credit for military service. Amends the State Mandates Act to require implementation without reimbursement.
45	45	LRB104 08615 RPS 18667 b LRB104 08615 RPS 18667 b
46	46	LRB104 08615 RPS 18667 b
47	47	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
48	48	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
49	49	A BILL FOR
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55	55	40 ILCS 5/9-179.1 from Ch. 108 1/2, par. 9-179.1
56	56	30 ILCS 805/8.49 new
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60	60	LRB104 08615 RPS 18667 b
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62	62	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
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74	74	HB2478 LRB104 08615 RPS 18667 b
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77	77	HB2478- 2 -LRB104 08615 RPS 18667 b HB2478 - 2 - LRB104 08615 RPS 18667 b
78	78	HB2478 - 2 - LRB104 08615 RPS 18667 b
79	79	1 employee contributions for the creditable service established,
80	80	2 based on the employee's rate of compensation on his or her last
81	81	3 day as a contributor before the military service, or on his or
82	82	4 her first day as a contributor after the military service,
83	83	5 whichever is greater, plus interest at the effective rate from
84	84	6 the date of discharge to the date of payment. If a person who
85	85	7 has established any credit under this Section applies for or
86	86	8 receives any early retirement incentive under Section 9-134.2,
87	87	9 the credit under this Section shall be forfeited and the
88	88	10 amount paid to the Fund under this Section shall be refunded.
89	89	11 (Source: P.A. 103-529, eff. 8-11-23.)
90	90	12 Section 90. The State Mandates Act is amended by adding
91	91	13 Section 8.49 as follows:
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97	97	HB2478 - 2 - LRB104 08615 RPS 18667 b