DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 9 Original 2015 Regular Session Hill
Abstract: Authorizes judges and employees of the Local Tax Division of the Board of Tax Appeals
to participate in the Municipal Employees' Retirement System (MERS).
Present law establishes MERS and authorizes certain entities that are not municipalities to participate
in such system by agreement. Proposed law adds the Local Tax Division of the Board of Tax
Appeals to the list of entities authorized to participate in MERS by agreement with the system board
of trustees.
Proposed law requires all new judges and employees who are compensated exclusively by the Local
Tax Division to participate in MERS if the judge or employee meets the definition of "employee"
in present law for MERS. Such definition requires an employee to be actively employed by a
participating employer on a permanent, regularly scheduled basis of at least an average of thirty-five
hours per week. Proposed law further authorizes any judge or employee of the Local Tax Division
who is on the payroll of the Local Tax Division on the effective date of any agreement for
participation in MERS to join MERS at the judge or employee's option.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 11:1732(14)(a)(ix))