S.B. No. 288
AN ACT
relating to preventing the loss of benefits of and the payment of
certain employer contributions for certain retirees of the Teacher
Retirement System of Texas who resume service.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 824.601, Government Code, is amended by
amending Subsection (b) and adding Subsection (b-3) to read as
follows:
(b) Except as provided by Subsection (b-1) or Section
824.602 and subject to Subsection (b-2) and, if applicable,
Subsection (b-3), a retiree is not entitled to service or
disability retirement benefit payments, as applicable, for any
month in which the retiree is employed in any position by a Texas
public educational institution.
(b-3) A retiree under Section 824.202 is subject to
Subsection (b) only if the retirement system first issues the
following notices to the retiree:
(1) with respect to the first occurrence of the
retiree's employment that does not qualify for an exception under
Section 824.602, the system issued a written warning notifying the
retiree of that fact; and
(2) in a month following the month in which the system
issued the warning described by Subdivision (1) and with respect to
a subsequent occurrence of the retiree's continued employment that
does not qualify for an exception under Section 824.602, the system
issued a written notice:
(A) warning the retiree of the fact described by
this subdivision; and
(B) requiring the retiree to pay to the system,
in a form and manner prescribed by the system, an amount, as elected
by the retiree, that equals the total sum the retiree:
(i) earned for all employment by Texas
public educational institutions for each month occurring after the
issuance of the warning under Subdivision (1) for which the retiree
did not qualify for an exception under Section 824.602 and before
the month the system issued the written notice described by this
subdivision; or
(ii) received in retirement benefit
payments for each month occurring after the issuance of the warning
under Subdivision (1) for which the retiree did not qualify for an
exception under Section 824.602 and before the month the system
issued the written notice described by this subdivision.
SECTION 2. Subchapter G, Chapter 824, Government Code, is
amended by adding Section 824.6021 to read as follows:
Sec. 824.6021. TEMPORARY EXCEPTION TO MITIGATE LEARNING
LOSS ATTRIBUTABLE TO COVID-19 PANDEMIC. (a) Subject to Section
825.506, the retirement system may not, under Section 824.601,
withhold a monthly benefit payment if the retiree is employed in a
Texas public educational institution, other than an institution of
higher education, in a position performing duties related to the
mitigation of student learning loss attributable to the coronavirus
disease (COVID-19) pandemic, if the position:
(1) is in addition to the normal staffing level at the
Texas public educational institution;
(2) is funded wholly by federal funds provided under
federal law enacted for the purpose of providing relief related to
the coronavirus disease (COVID-19) pandemic, including the
Coronavirus Aid, Relief, and Economic Security (CARES) Act (15
U.S.C. Section 9001 et seq.), Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (Div. M, Pub. L. No.
116-260), or American Rescue Plan Act of 2021 (Pub. L. No. 117-2);
and
(3) ends on or before December 31, 2024.
(b) The exception provided by this section:
(1) is in addition to the exceptions otherwise
provided by Sections 824.601 and 824.602; and
(2) does not apply to disability retirees.
(c) This section expires February 1, 2025.
SECTION 3. Section 825.308, Government Code, is amended to
read as follows:
Sec. 825.308. STATE CONTRIBUTION ACCOUNT. The retirement
system shall deposit in the state contribution account:
(1) all state contributions to the retirement system
required by Section 825.404;
(2) amounts from the interest account as provided by
Section 825.313(b)(2);
(3) retirement annuities waived or forfeited in
accordance with Section 824.601 or 824.004;
(3-a) retiree earnings described by Section
824.601(b-3)(2)(B)(i) that have been paid to the system;
(4) fees collected under Section 825.403(h);
(5) fees and interest for reinstatement of service
credit or establishment of membership service credit as provided by
Section 823.501;
(6) the portion of a deposit required by Section
823.302 to establish military service credit that represents a fee;
and
(7) employer contributions required under Section
825.4092.
SECTION 4. Section 825.4092, Government Code, is amended by
adding Subsection (f) to read as follows:
(f) Notwithstanding any other provision of this section,
the amounts required to be paid under Subsections (b) and (c) are
not required to be paid by a reporting employer for a retiree who
retired from the retirement system on or after September 1, 2005,
and is employed in a position described by Section 824.6021(a).
This subsection expires February 1, 2025.
SECTION 5. Section 824.601, Government Code, as amended by
this Act, applies only to the employment of a retiree of the Teacher
Retirement System of Texas on or after the effective date of this
Act.
SECTION 6. As soon as practicable after the effective date
of this Act, the Teacher Retirement System of Texas shall adopt
rules as necessary to implement Section 824.601, Government Code,
as amended by this Act.
SECTION 7. Section 825.4092, Government Code, as amended by
this Act, applies beginning with the 2021-2022 school year.
SECTION 8. This Act takes effect September 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 288 passed the Senate on
April 19, 2021, by the following vote: Yeas 31, Nays 0;
May 25, 2021, Senate refused to concur in House amendments and
requested appointment of Conference Committee; May 27, 2021,
House granted request of the Senate; May 29, 2021, Senate adopted
Conference Committee Report by the following vote: Yeas 31,
Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 288 passed the House, with
amendments, on May 24, 2021, by the following vote: Yeas 146,
Nays 0, one present not voting; May 27, 2021, House granted request
of the Senate for appointment of Conference Committee;
May 29, 2021, House adopted Conference Committee Report by the
following vote: Yeas 138, Nays 1, one present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor