S T A T E   O F   N E W   Y O R K
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                                  7242--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 19, 2023
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Civil Service and Pensions
   -- committee discharged, bill amended, ordered  reprinted  as  amended
   and recommitted to said committee
 
 AN  ACT  to amend the retirement and social security law, in relation to
   the retirement of members employed as an emergency medical technician,
   critical  care  technician,  advanced  emergency  medical  technician,
   paramedic  or  supervisor  of  such  titles in a participating Suffolk
   county fire district
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The retirement and social security law is amended by adding
 a new section 89-ss to read as follows:
   §  89-SS. RETIREMENT OF MEMBERS EMPLOYED AS AN EMERGENCY MEDICAL TECH-
 NICIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMERGENCY MEDICAL TECHNICIAN,
 PARAMEDIC OR SUPERVISOR OF SUCH TITLES IN A PARTICIPATING SUFFOLK COUNTY
 FIRE DISTRICT. A. ANY MEMBER EMPLOYED AS AN  EMERGENCY  MEDICAL  TECHNI-
 CIAN,  CRITICAL  CARE TECHNICIAN, ADVANCED EMERGENCY MEDICAL TECHNICIAN,
 PARAMEDIC OR SUPERVISOR OF SUCH TITLES UPON AN ELECTION BY A PARTICIPAT-
 ING SUFFOLK COUNTY FIRE DISTRICT SHALL BE ELIGIBLE TO RETIRE PURSUANT TO
 THE PROVISIONS OF THIS SECTION. SUCH ELIGIBILITY SHALL BE AN ALTERNATIVE
 TO THE ELIGIBILITY PROVISIONS AVAILABLE UNDER ANY  OTHER  PLAN  OF  THIS
 ARTICLE TO WHICH SUCH MEMBER IS SUBJECT.
   B.  SUCH  MEMBER  SHALL  BE  ENTITLED TO RETIRE UPON THE COMPLETION OF
 TWENTY-FIVE YEARS OF TOTAL CREDITABLE SERVICE BY FILING  AN  APPLICATION
 THEREFOR IN THE MANNER PROVIDED FOR IN SECTION SEVENTY OF THIS ARTICLE.
   C.  UPON  COMPLETION  OF  TWENTY-FIVE  YEARS  OF SUCH SERVICE AND UPON
 RETIREMENT, EACH SUCH MEMBER SHALL RECEIVE  A  PENSION  WHICH,  TOGETHER
 WITH  AN  ANNUITY  WHICH SHALL BE THE ACTUARIAL EQUIVALENT OF HIS OR HER
 ACCUMULATED CONTRIBUTIONS AT THE TIME OF HIS OR HER  RETIREMENT  AND  AN
 ADDITIONAL  PENSION  WHICH  IS THE ACTUARIAL EQUIVALENT OF THE RESERVED-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11393-05-3
              

 S. 7242--A                          2
 
 FOR-INCREASED-TAKE-HOME-PAY TO WHICH HE OR  SHE  MAY  THEN  BE  ENTITLED
 SHALL  BE  SUFFICIENT  TO PROVIDE HIM OR HER WITH A RETIREMENT ALLOWANCE
 EQUAL TO ONE-HALF OF HIS OR HER FINAL AVERAGE SALARY.
   D.  AS USED IN THIS SECTION "CREDITABLE SERVICE" SHALL INCLUDE ANY AND
 ALL SERVICES PERFORMED AS AN EMERGENCY MEDICAL TECHNICIAN, CRITICAL CARE
 TECHNICIAN, ADVANCED EMERGENCY MEDICAL TECHNICIAN, PARAMEDIC OR SUPERVI-
 SOR OF SUCH TITLES EMPLOYED  BY  A  PARTICIPATING  SUFFOLK  COUNTY  FIRE
 DISTRICT.
   E.  CREDIT  FOR SERVICE AS A PAID FIREFIGHTER OR OFFICER OF ANY ORGAN-
 IZED FIRE DEPARTMENT SHALL ALSO BE DEEMED TO BE CREDITABLE  SERVICE  AND
 SHALL BE  INCLUDED  IN  COMPUTING YEARS OF TOTAL SERVICE FOR  RETIREMENT
 PURSUANT TO THIS SECTION.
   F.  A  MEMBER CONTRIBUTING ON THE BASIS OF THIS SECTION AT THE TIME OF
 RETIREMENT, MAY RETIRE AFTER THE  COMPLETION  OF  TWENTY-FIVE  YEARS  OF
 TOTAL  CREDITABLE SERVICE. APPLICATION THEREFOR MAY BE FILED IN A MANNER
 SIMILAR TO THAT PROVIDED  IN  SECTION  SEVENTY  OF  THIS  ARTICLE.  UPON
 COMPLETION  OF  TWENTY-FIVE  YEARS  OF SUCH SERVICE AND UPON RETIREMENT,
 EACH SUCH MEMBER SHALL RECEIVE A PENSION WHICH, TOGETHER WITH AN ANNUITY
 WHICH SHALL BE THE  ACTUARIAL  EQUIVALENT  OF  HIS  OR  HER  ACCUMULATED
 CONTRIBUTIONS  AT  THE  TIME  OF HIS OR HER RETIREMENT AND AN ADDITIONAL
 PENSION WHICH  IS  THE  ACTUARIAL  EQUIVALENT  OF  THE  RESERVED-FOR-IN-
 CREASED-TAKE-HOME-PAY  TO  WHICH HE OR SHE MAY THEN BE ENTITLED SHALL BE
 SUFFICIENT TO PROVIDE HIM OR HER WITH A RETIREMENT  ALLOWANCE  EQUAL  TO
 ONE-HALF  OF HIS OR HER FINAL AVERAGE SALARY; FOR SERVICE BEYOND TWENTY-
 FIVE YEARS THE BENEFIT IS INCREASED BY  ONE-SIXTIETH  OF  FINAL  AVERAGE
 SALARY  FOR  EACH  YEAR  OF ADDITIONAL SERVICE CREDIT PROVIDED, HOWEVER,
 THAT THE TOTAL ALLOWANCE PAYABLE PURSUANT  TO  THIS  SECTION  SHALL  NOT
 EXCEED THREE-FOURTHS OF SUCH MEMBER'S FINAL AVERAGE SALARY.
   G.  IN  COMPUTING  THE  TWENTY-FIVE YEARS OF TOTAL SERVICE OF A MEMBER
 PURSUANT TO THIS SECTION FULL CREDIT SHALL BE GIVEN AND  FULL  ALLOWANCE
 SHALL  BE MADE FOR SERVICE OF SUCH MEMBER IN TIME OF WAR AFTER WORLD WAR
 I AS DEFINED IN SECTION TWO OF THIS CHAPTER, PROVIDED SUCH MEMBER AT THE
 TIME OF HIS OR HER ENTRANCE INTO THE ARMED  FORCES  WAS  EMPLOYED  BY  A
 PARTICIPATING SUFFOLK COUNTY FIRE DISTRICT.
   H. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO PREVENT A MEMBER, WHO
 DOES NOT RETIRE PURSUANT TO THE PROVISIONS OF THIS SECTION, FROM UTILIZ-
 ING  SERVICE  WHICH  IS CREDITABLE SERVICE PURSUANT TO THE PROVISIONS OF
 THIS SECTION FOR SERVICE CREDIT PURSUANT TO THE PROVISIONS OF ANY  OTHER
 PLAN OF THIS ARTICLE TO WHICH SUCH MEMBER IS SUBJECT.
   I. THE PROVISIONS OF THIS SECTION SHALL BE CONTROLLING NOTWITHSTANDING
 ANY OTHER PROVISION OF THIS ARTICLE TO THE CONTRARY.
   J. ANY MEMBER WHO, ON OR BEFORE THE EFFECTIVE DATE OF THIS SECTION, IS
 EMPLOYED  AS  AN EMERGENCY MEDICAL TECHNICIAN, CRITICAL CARE TECHNICIAN,
 ADVANCED EMERGENCY MEDICAL TECHNICIAN, PARAMEDIC OR SUPERVISOR  OF  SUCH
 TITLES IN A PARTICIPATING SUFFOLK COUNTY FIRE DISTRICT MAY, BY FILING AN
 ELECTION  WITHIN  ONE   YEAR   AFTER THE EFFECTIVE DATE OF THIS SECTION,
 ELECT TO BE SUBJECT TO THE PROVISIONS OF  THIS  SECTION.  SUCH  ELECTION
 SHALL   BE  IN  WRITING, SHALL BE DULY EXECUTED AND FILED WITH THE COMP-
 TROLLER AND SHALL BE IRREVOCABLE.
   § 2. Subdivision a of section 445 of the retirement and social securi-
 ty law, as separately amended by section 4 of part II and section  2  of
 part  KK  of  chapter  55  of  the  laws  of 2023, is amended to read as
 follows:
   a. No member of a retirement system who is subject to  the  provisions
 of this article shall retire without regard to age, exclusive of retire-
 ment  for  disability, unless he or she is a police officer, an investi-
 S. 7242--A                          3
 
 gator member of the New York city employees'  retirement  system,  fire-
 fighter,  correction  officer, a qualifying member as defined in section
 eighty-nine-t, as added by chapter six hundred fifty-seven of  the  laws
 of  nineteen hundred ninety-eight, of this chapter, sanitation worker, a
 special officer (including persons employed by the city of New  York  in
 the  title  urban  park  ranger  or associate urban park ranger), school
 safety agent, campus peace officer or a taxi  and  limousine  commission
 inspector  member  of  the New York city employees' retirement system or
 the New York city board of education  retirement  system,  a  dispatcher
 member  of  the  New  York  city  employees' retirement system, a police
 communications member of the New York city employees' retirement system,
 an EMT member of the New York city employees' retirement system, a depu-
 ty sheriff member of the New York city employees' retirement  system,  a
 correction  officer  of  the Westchester county correction department as
 defined in section eighty-nine-e of this chapter or employed in  Suffolk
 county as a peace officer, as defined in section eighty-nine-s, as added
 by  chapter  five  hundred  eighty-eight of the laws of nineteen hundred
 ninety-seven,  of  this  chapter,  employed  in  Suffolk  county  as   a
 correction officer, as defined in section eighty-nine-f of this chapter,
 or  employed  in  Nassau  county  as  a  correction  officer,  uniformed
 correction division personnel, sheriff, undersheriff or deputy  sheriff,
 as  defined  in  section  eighty-nine-g  of this chapter, or employed in
 Nassau county as an ambulance medical technician, an  ambulance  medical
 technician/supervisor or a member who performs ambulance medical techni-
 cian  related  services, or a police medic, police medic supervisor or a
 member who performs police medic related services, as defined in section
 eighty-nine-s, as amended by chapter five hundred seventy-eight  of  the
 laws  of  nineteen hundred ninety-eight, of this chapter, or employed in
 Nassau county as a peace officer, as defined in  section  eighty-nine-s,
 as  added  by  chapter  five hundred ninety-five of the laws of nineteen
 hundred ninety-seven, of this chapter, or employed in Albany county as a
 sheriff, undersheriff, deputy sheriff, correction officer or identifica-
 tion officer, as defined in section eighty-nine-h of this chapter or  is
 employed in St. Lawrence county as a sheriff, undersheriff, deputy sher-
 iff  or  correction officer, as defined in section eighty-nine-i of this
 chapter or is employed in Orleans county  as  a  sheriff,  undersheriff,
 deputy   sheriff   or   correction   officer,   as  defined  in  section
 eighty-nine-l of this chapter or is employed in Jefferson  county  as  a
 sheriff,  undersheriff, deputy sheriff or correction officer, as defined
 in section eighty-nine-j of this chapter  or  is  employed  in  Onondaga
 county as a deputy sheriff-jail division competitively appointed or as a
 correction  officer, as defined in section eighty-nine-k of this chapter
 or is employed in a county which makes an election under  subdivision  j
 of  section  eighty-nine-p  of  this chapter as a sheriff, undersheriff,
 deputy sheriff or correction officer as defined in such section  eighty-
 nine-p or is employed in Broome County as a sheriff, undersheriff, depu-
 ty sheriff or correction officer, as defined in section eighty-nine-m of
 this  chapter  or  is  a Monroe county deputy sheriff-court security, or
 deputy sheriff-jailor as defined in section eighty-nine-n, as  added  by
 chapter  five hundred ninety-seven of the laws of nineteen hundred nine-
 ty-one, of this chapter or is employed in Greene county  as  a  sheriff,
 undersheriff,  deputy  sheriff  or  correction  officer,  as  defined in
 section eighty-nine-o of this chapter or is a traffic officer  with  the
 town of Elmira as defined in section eighty-nine-q of this chapter or is
 employed  by  Suffolk  county  as  a  park police officer, as defined in
 section eighty-nine-r of this chapter or is a peace officer employed  by
 S. 7242--A                          4
 
 a  county  probation  department as defined in section eighty-nine-t, as
 added by chapter six hundred three of the laws of nineteen hundred nine-
 ty-eight, of this chapter or is employed in Rockland county as a  deputy
 sheriff-civil  as  defined  in  section eighty-nine-v of this chapter as
 added by chapter four hundred forty-one of the laws of two thousand one,
 or is employed in Rockland county as a superior  correction  officer  as
 defined  in  section  eighty-nine-v  of this chapter as added by chapter
 five hundred fifty-six of the laws of two thousand one or is a paramedic
 employed by the police department in the town of Tonawanda  and  retires
 under  the provisions of section eighty-nine-v of this chapter, as added
 by chapter four hundred seventy-two of the laws of two thousand one,  or
 is  a  county  fire  marshal,  supervising  fire  marshal, fire marshal,
 assistant  fire  marshal,  assistant  chief  fire  marshal,  chief  fire
 marshal,  division  supervising  fire  marshal  or  fire marshal trainee
 employed by the county of Nassau as defined in section eighty-nine-w  of
 this  chapter  or is employed in Monroe county as a deputy sheriff-civil
 as defined in section eighty-nine-x of  this  chapter,  EMPLOYED  AS  AN
 EMERGENCY  MEDICAL  TECHNICIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMER-
 GENCY MEDICAL TECHNICIAN, PARAMEDIC OR SUPERVISOR OF SUCH  TITLES  IN  A
 PARTICIPATING  SUFFOLK COUNTY FIRE DISTRICT AS DEFINED IN SECTION EIGHT-
 Y-NINE-SS OF THIS CHAPTER, and is in  a  plan  which  permits  immediate
 retirement  upon  completion  of  a  specified period of service without
 regard to age. Except as provided  in  subdivision  c  of  section  four
 hundred  forty-five-a  of  this  article,  subdivision c of section four
 hundred forty-five-b of this article,  subdivision  c  of  section  four
 hundred  forty-five-c  of  this  article,  subdivision c of section four
 hundred forty-five-d of this article,  subdivision  c  of  section  four
 hundred  forty-five-e  of  this  article,  subdivision c of section four
 hundred forty-five-f of this article and subdivision c of  section  four
 hundred  forty-five-h  of this article, a member in such a plan and such
 an occupation, other than a police officer or investigator member of the
 New York city employees' retirement system or a firefighter,  shall  not
 be  permitted  to retire prior to the completion of twenty-five years of
 credited service; provided, however, if such a member in such an occupa-
 tion is in a plan which permits retirement  upon  completion  of  twenty
 years of service regardless of age, he or she may retire upon completion
 of twenty years of credited service and prior to the completion of twen-
 ty-five  years  of  service, but in such event the benefit provided from
 funds other than those based on such a member's own contributions  shall
 not exceed two per centum of final average salary per each year of cred-
 ited service.
   § 3. Section 603 of the retirement and social security law is  amended
 by adding a new subdivision v to read as follows:
   V.  THE  SERVICE  RETIREMENT  BENEFIT SPECIFIED IN SECTION SIX HUNDRED
 FOUR OF THIS ARTICLE SHALL BE PAYABLE TO MEMBERS WITH TWENTY-FIVE  YEARS
 OF CREDITABLE SERVICE, WITHOUT REGARD TO AGE,  WHO  ARE  EMPLOYED  BY  A
 PARTICIPATING  FIRE  DISTRICT  THAT  MAKES  THE ELECTION PROVIDED FOR IN
 SUBDIVISION J OF SECTION EIGHTY-NINE-SS OF THIS CHAPTER AS AN  EMERGENCY
 MEDICAL TECHNICIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMERGENCY MEDICAL
 TECHNICIAN,  PARAMEDIC  OR  SUPERVISOR OF SUCH TITLES IN A PARTICIPATING
 SUFFOLK COUNTY FIRE DISTRICT AS DEFINED IN  SECTION  EIGHTY-NINE-SS   OF
 THIS CHAPTER IF:  (I) SUCH MEMBERS HAVE MET THE MINIMUM SERVICE REQUIRE-
 MENTS  UPON  RETIREMENT; AND (II) IN THE CASE OF A MEMBER SUBJECT TO THE
 PROVISIONS OF ARTICLE FOURTEEN OF THIS CHAPTER,  SUCH  MEMBER  FILES  AN
 ELECTION   THEREFOR WHICH PROVIDES THAT HE OR SHE WILL BE SUBJECT TO THE
 PROVISIONS OF THIS ARTICLE AND TO NONE OF THE PROVISIONS OF SUCH ARTICLE
 S. 7242--A                          5
 
 FOURTEEN. SUCH ELECTION, WHICH SHALL BE IRREVOCABLE, SHALL BE  IN  WRIT-
 ING,  DULY EXECUTED  AND SHALL BE FILED WITH THE COMPTROLLER WITHIN  ONE
 YEAR  OF THE EFFECTIVE DATE OF THIS SUBDIVISION OR WITHIN ONE YEAR AFTER
 ENTERING  THE  EMPLOYMENT  WITH  THE  PARTICIPATING  SUFFOLK COUNTY FIRE
 DISTRICT UPON WHICH ELIGIBILITY IS BASED, WHICHEVER COMES LATER. FOR THE
 PURPOSES OF THIS SUBDIVISION, THE TERM "CREDITABLE SERVICE"  SHALL  HAVE
 THE    MEANING    AS  SO DEFINED IN BOTH SECTIONS EIGHTY-NINE-SS AND SIX
 HUNDRED ONE OF THIS CHAPTER.
   § 4. Section 604 of the retirement and social security law is  amended
 by adding a new subdivision v to read as follows:
   V. THE EARLY SERVICE RETIREMENT BENEFIT FOR A MEMBER WHO  IS  EMPLOYED
 BY A PARTICIPATING FIRE DISTRICT THAT MAKES THE ELECTION PROVIDED FOR IN
 SUBDIVISION  J OF SECTION EIGHTY-NINE-SS OF THIS CHAPTER AS AN EMERGENCY
 MEDICAL TECHNICIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMERGENCY MEDICAL
 TECHNICIAN, PARAMEDIC OR SUPERVISOR OF SUCH TITLES  IN  A  PARTICIPATING
 SUFFOLK  COUNTY  FIRE  DISTRICT  AS DEFINED IN SECTION EIGHTY-NINE-SS OF
 THIS CHAPTER SHALL BE A PENSION EQUAL TO ONE-FIFTIETH OF  FINAL  AVERAGE
 SALARY  TIMES YEARS OF CREDITED SERVICE AT THE COMPLETION OF TWENTY-FIVE
 YEARS OF SERVICE AS SUCH  PARTICIPATING  SUFFOLK  COUNTY  FIRE  DISTRICT
 EMERGENCY  MEDICAL  TECHNICIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMER-
 GENCY MEDICAL TECHNICIAN, PARAMEDIC OR SUPERVISOR OF  SUCH  TITLES,  BUT
 NOT  EXCEEDING  ONE-HALF OF HIS OR HER FINAL AVERAGE SALARY; FOR SERVICE
 BEYOND TWENTY-FIVE YEARS THE BENEFITS SHALL INCREASE BY ONE-SIXTIETH  OF
 FINAL  AVERAGE  SALARY  FOR  EACH  YEAR  OF  ADDITIONAL  SERVICE  CREDIT
 PROVIDED, HOWEVER, THAT THE TOTAL ALLOWANCE  PAYABLE  PURSUANT  TO  THIS
 SECTION  SHALL  NOT  EXCEED THREE-FOURTHS OF SUCH MEMBER'S FINAL AVERAGE
 SALARY.
   §  5.  All  past  service  costs  associated  with  implementing   the
 provisions of this act shall be borne by the participating Suffolk coun-
 ty fire district.
   § 6. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This  bill  would  allow fire districts in Suffolk County that partic-
 ipate in the New York State and Local Employees'  Retirement  System  to
 elect  to provide individuals employed in the title of emergency medical
 technician, advanced emergency medical technician, critical care techni-
 cian, or paramedic, and supervisors  of  these  titles,  the  option  to
 retire upon completion of twenty-five years of creditable service with a
 benefit  of  one-half  of  final  average salary (FAS) and an additional
 benefit of one-sixtieth of FAS for each year of  creditable  service  in
 excess of twenty-five years. Members in Tiers 3 -- 6 would be limited to
 15 years of additional one-sixtieths.
   Additionally,  for those members covered under the provisions of Arti-
 cle 14, this bill would permit an irrevocable election  to  forfeit  the
 benefits  of Article 14 in favor of the 25-year plan benefit established
 by this legislation. Such election must be made within one year  of  the
 effective  date of this bill or within one year of entering service with
 an electing fire district, whichever comes later.
   If this bill is enacted during the 2023 legislative session, we antic-
 ipate that there will be an increase in the annual contributions  of  an
 affected  fire  district of approximately 5% of salary paid to employees
 in covered titles for the fiscal year ending March 31, 2024.  In  future
 years,  this cost will vary as the billing rates of the affected members
 change.
   In addition to the annual contributions discussed above, there will be
 an immediate past service cost of approximately 20% of  salary  paid  to
 S. 7242--A                          6
 
 employees  in  covered  titles, which will be borne by the electing fire
 district as a one-time payment. This estimate assumes that payment  will
 be made on February 1, 2024.
   Further,   we   anticipate   administrative  costs  to  implement  the
 provisions of this legislation.
   The exact number of current members as  well  as  future  members  who
 could  be  affected  by  this  legislation cannot be readily determined.
 Prior to electing to provide these benefits, an eligible  fire  district
 would be required to submit a roster of individuals in covered titles to
 the  New  York  State  and Local Retirement System. This roster would be
 used to develop an exact cost for the individual fire district  electing
 to provide these benefits.
   Summary of relevant resources:
   Membership  data as of March 31, 2022 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2022 actuari-
 al valuation.  Distributions and other statistics can be  found  in  the
 2022  Report  of the Actuary and the 2022 Annual Comprehensive Financial
 Report.
   The actuarial assumptions and methods used are described in the  2020,
 2021,  and  2022  Annual  Report to the Comptroller on Actuarial Assump-
 tions, and the Codes, Rules and Regulations of the State  of  New  York:
 Audit and Control.
   The Market Assets and GASB Disclosures are found in the March 31, 2022
 New  York  State  and  Local  Retirement System Financial Statements and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   This fiscal note does not constitute a legal opinion on the  viability
 of  the  proposed change nor is it intended to serve as a substitute for
 the professional judgment of an attorney.
   This estimate, dated May 18, 2023, and intended for  use  only  during
 the  2023  Legislative Session, is Fiscal Note No. 2023-168, prepared by
 the Actuary for the New York State and Local Retirement System.