S T A T E O F N E W Y O R K
________________________________________________________________________
9831--A
I N S E N A T E
June 3, 2024
___________
Introduced by Sen. JACKSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the retirement and social security law, the education
law, the public authorities law and the administrative code of the
city of New York, in relation to extending the coronavirus disease
2019 (COVID-19) benefit for public employee death benefits; and to
amend chapter 78 of the laws of 2021, amending the retirement and
social security law and other laws relating to establishing a corona-
virus disease 2019 (COVID-19) benefit for public employee death bene-
fits, in relation to the effectiveness thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 3 of subdivision a of section 61-b of the retire-
ment and social security law, as amended by chapter 783 of the laws of
2022, is amended to read as follows:
3. Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph two of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 2. Paragraph 3 of subdivision a of section 361-b of the retirement
and social security law, as amended by chapter 783 of the laws of 2022,
is amended to read as follows:
3. Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph two of this subdivision who
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15816-02-4
S. 9831--A 2
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 3. Paragraph 3 of subdivision a of section 509-a of the retirement
and social security law, as amended by chapter 783 of the laws of 2022,
is amended to read as follows:
3. Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph two of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 4. Paragraph 3 of subdivision a of section 607-i of the retirement
and social security law, as amended by chapter 783 of the laws of 2022,
is amended to read as follows:
3. Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph two of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 5. Subparagraph (C) of paragraph 1 of subdivision h of section 512
of the education law, as amended by chapter 783 of the laws of 2022, is
amended to read as follows:
(C) such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in subparagraph (B) of this paragraph who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 6. Subparagraph (iii) of paragraph (a) of subdivision 26 of section
2575 of the education law, as amended by chapter 783 of the laws of
2022, is amended to read as follows:
(iii) such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in subparagraph (ii) of this paragraph who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 7. Subparagraph (iii) of paragraph (a) of subdivision 8 of section
1266-h of the public authorities law, as amended by chapter 783 of the
laws of 2022, is amended to read as follows:
S. 9831--A 3
(iii) Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in subparagraph (ii) of this paragraph who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 8. Paragraph (c) of subdivision 1 of section 13-149.1 of the admin-
istrative code of the city of New York, as amended by chapter 783 of the
laws of 2022, is amended to read as follows:
(c) Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph (b) of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 9. Paragraph (c) of subdivision 1 of section 13-244.1 of the admin-
istrative code of the city of New York, as amended by chapter 783 of the
laws of 2022, is amended to read as follows:
(c) Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph (b) of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 10. Paragraph (c) of subdivision 1 of section 13-347.1 of the admin-
istrative code of the city of New York, as amended by chapter 783 of the
laws of 2022, is amended to read as follows:
(c) Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph (b) of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 11. Paragraph (c) of subdivision 1 of section 13-544.1 of the admin-
istrative code of the city of New York, as amended by chapter 783 of the
laws of 2022, is amended to read as follows:
(c) Such member died on or before [December] JULY thirty-first, two
thousand [twenty-four] TWENTY-FIVE, and COVID-19 caused or contributed
to such member's death, as documented on such member's death certif-
icate, or as certified by a physician, nurse practitioner, or physi-
cian's assistant described in paragraph (b) of this subdivision who
determines with a reasonable degree of medical certainty that COVID-19
caused or contributed to the member's death, such member's statutory
S. 9831--A 4
beneficiary shall receive an accidental death benefit, unless such stat-
utory beneficiary elects to receive an ordinary death benefit.
§ 12. Section 14 of chapter 78 of the laws of 2021, amending the
retirement and social security law and other laws relating to establish-
ing a coronavirus disease 2019 (COVID-19) benefit for public employee
death benefits, as amended by chapter 783 of the laws of 2022, is
amended to read as follows:
§ 14. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after March 1, 2020; provided
that the provisions of this act shall expire and be deemed repealed on
[December] JULY 31, [2024] 2025.
§ 13. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after March 1, 2020.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow a beneficiary of any member of a public retire-
ment system to be paid an accidental death benefit, as if the member
died in the performance and discharge of duty, provided that the member
a) physically reported for work on or after March 1, 2020,
b) contracted COVID-19 within 45 days from such work date, and
c) died from such disease on or before July 31, 2025.
In addition to the first two criteria state above, Chapter 783 of the
Laws of 2022 currently requires a member to have died from COVID-19 on
or before December 31, 2024.
A positive test result, death certificate citing COVID-19, or certif-
ication by certain medical personnel is sufficient to establish
contraction and death from COVID-19.
The accidental death benefit would be based on the member's plan
coverage. This bill also would create benefits payable under the Public
Authorities Law.
Under section 13 of chapter 78 of the laws of 2021, as amended by
chapter 783 of the laws of 2022, the provisions of Section 25 of the
Retirement and Social Security Law shall not apply.
Insofar as this bill would affect the New York State and Local Police
and Fire Retirement System (NYSLPFRS) and the New York State and Local
Employees' Retirement System (NYSLERS), qualifying COVID-19 deaths which
currently are considered ordinary deaths will be treated as accidental
deaths. The cost of the proposed benefit will depend upon the appli-
cant's age, service, salary, plan, and benefit type otherwise payable.
Service Retirement Eligible: Yes No
NYSLPFRS Benefit Increase/Cost: 10 times salary 15 times salary
NYSLERS Benefit Increase/Cost: 4.5 times salary 4.5 times salary
The number of members and retirees who could be affected by this
legislation cannot be readily determined. However, all NYSLPFRS and
NYSLERS members will be covered and eligible for these benefits, includ-
ing new hires through the expiration of the coverage provided under this
legislation.
All costs incurred in the NYSLPFRS will be shared by the State of New
York and the local participating employers in the NYSLPFRS. All costs
incurred in the NYSLERS will be shared by the State of New York and the
local participating employers in the NYSLERS.
In addition to these per-person costs, there would be annual increases
in administrative and legal costs to implement the provisions of this
legislation.
Summary of relevant resources:
S. 9831--A 5
Membership data as of March 31, 2023 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2023 actuari-
al valuation. Distributions and other statistics can be found in the
2023 Report of the Actuary and the 2023 Annual Comprehensive Financial
Report.
The actuarial assumptions and methods used are described in the 2023
Annual Report to the Comptroller on Actuarial Assumptions, 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, 2023
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 June 4, 2024, and intended for use only during
the 2024 Legislative Session, is Fiscal Note No. 2024-199, prepared by
the Actuary for the New York State and Local Retirement System.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This fiscal note was requested by the New York State Senate Majority
Conference. Pursuant to Section 50 of the Legislative Law, the fiscal
note that must be appended in its entirety to this bill is:
This bill would extend the provisions of the COVID-19 enhanced death
benefit provided under Chapter 78 of the Laws of 2021 until July 31,
2025 for eligible active members of the New York State Teachers' Retire-
ment System (NYSTRS) who die due to contracting COVID-19. The current
expiration date is December 31, 2024. Chapter 78 of the Laws of 2021
provides a member's statutory beneficiary with the accidental death
benefit, consisting of a lifetime annuity of 50% of the member's most
recent year's salary. Under current law the death benefit for an active
member who dies in service, not due to COVID-19, with three or more
years of active service is a lump-sum benefit equal to three times the
member's most recent year's salary. An active member must have reported
to work on or after March 1, 2020, and contracted COVID-19 within 45
days of reporting to work, and then died either due to COVID-19, or had
COVID-19 as a contributing factor in the member's death.
The overall cost of this bill cannot be readily determined as the
ultimate number of COVID-19 deaths cannot be determined at this time. It
is estimated that it will provide on average an additional cost per
affected member of 3 to 4 times salary. The average cost per individual
member impacted in terms of the additional present value of liability,
is estimated as follows:
Member age 30: $240,000
Member age 40: $310,000
Member age 50: $340,000
The actual cost per member would be dependent on the member and bene-
ficiary's age, tier, years of service, and salary. The costs above are
determined based on averages, so the actual cost for a member could be
higher or lower.
Member data is from the System's most recent actuarial valuation files
as of June 30, 2023, consisting of data provided by the employers to the
Retirement System. The most recent data distributions and statistics can
be found in the System's Annual Report for fiscal year ended June 30,
2023. System assets are as reported in the System's financial statements
S. 9831--A 6
and can also be found in the System's Annual Report. Actuarial assump-
tions and methods are provided in the System's Actuarial Valuation
Report as of June 30, 2023.
The source of this estimate is Fiscal Note 2024-36 dated June 4, 2024
prepared by the Office of the Actuary of the New York State Teachers'
Retirement System and is intended for use only during the 2024 Legisla-
tive Session. I, Richard A. Young, am the Chief Actuary for the New York
State Teachers' Retirement System. I am a member of the American Academy
of Actuaries and I meet the Qualification Standards of the American
Academy of Actuaries to render the actuarial opinion contained herein.
