Senate Bill S9948

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9948
 
                             I N  S E N A T E
 
                              April 17, 2026
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Civil Service and Pensions
 
 AN ACT to amend the retirement and social security law, in  relation  to
   the  optional  retirement  of members employed as an emergency medical
   technician, critical care technician, advanced emergency medical tech-
   nician, paramedic or supervisor of such titles in a participating 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-tt to read as follows:
   § 89-TT. 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 FIRE DISTRICT.
   A. (1) ANY MEMBER EMPLOYED ON OR AFTER  THE  EFFECTIVE  DATE  OF  THIS
 SECTION  AS  AN  EMERGENCY MEDICAL TECHNICIAN, CRITICAL CARE TECHNICIAN,
 ADVANCED EMERGENCY MEDICAL TECHNICIAN, PARAMEDIC OR SUPERVISOR  OF  SUCH
 TITLES UPON AN ELECTION BY A PARTICIPATING FIRE DISTRICT SHALL BE ELIGI-
 BLE TO RETIRE PURSUANT TO THE PROVISIONS OF THIS SECTION. SUCH ELIGIBIL-
 ITY  SHALL  BE  AN  ALTERNATIVE  TO THE ELIGIBILITY PROVISIONS AVAILABLE
 UNDER ANY OTHER PLAN OF THIS ARTICLE TO WHICH SUCH MEMBER IS SUBJECT; OR
   (2) ANY MEMBER EMPLOYED AS AN  EMERGENCY  MEDICAL  TECHNICIAN,   CRIT-
 ICAL  CARE  TECHNICIAN, ADVANCED EMERGENCY MEDICAL TECHNICIAN, PARAMEDIC
 OR SUPERVISOR OF SUCH TITLES UPON AN ELECTION BY  A  PARTICIPATING  FIRE
 DISTRICT, NOT INCLUDING THOSE IN A CITY WITH A POPULATION OF ONE MILLION
 OR  MORE, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13979-03-6
 S. 9948                             2

 WITH AN ANNUITY WHICH SHALL BE THE ACTUARIAL EQUIVALENT OF SUCH MEMBER'S
 ACCUMULATED CONTRIBUTIONS AT THE TIME OF RETIREMENT  AND  AN  ADDITIONAL
 PENSION  WHICH  IS  THE  ACTUARIAL  EQUIVALENT  OF  THE RESERVED-FOR-IN-
 CREASED-TAKE-HOME-PAY TO WHICH THEY MAY THEN BE ENTITLED SHALL BE SUFFI-
 CIENT TO PROVIDE A RETIREMENT ALLOWANCE EQUAL TO ONE-HALF OF THEIR 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 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  SUCH  MEMBER'S  ACCUMULATED
 CONTRIBUTIONS  AT THE TIME OF RETIREMENT AND AN ADDITIONAL PENSION WHICH
 IS THE ACTUARIAL EQUIVALENT OF THE  RESERVED-FOR-INCREASED-TAKE-HOME-PAY
 TO  WHICH  THEY  MAY  THEN  BE ENTITLED SHALL BE SUFFICIENT TO PROVIDE A
 RETIREMENT ALLOWANCE EQUAL TO ONE-HALF OF THEIR  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 AVER-
 AGE 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  SUCH MEMBER'S ENTRANCE INTO THE ARMED FORCES WAS EMPLOYED BY A
 PARTICIPATING 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. (1) EACH FIRE DISTRICT THAT ELECTS PURSUANT TO  THE  PROVISIONS  OF
 THIS SUBDIVISION SHALL PAY THE COST ATTRIBUTABLE THEREFOR.
   (2)  THE  BENEFITS  OF  THIS  SECTION SHALL BE AVAILABLE ONLY TO THOSE
 MEMBERS DEFINED IN SUBDIVISIONS A AND D OF THIS SECTION  WHOSE  EMPLOYER
 ELECTS  TO PROVIDE SUCH BENEFITS BY ADOPTING A RESOLUTION TO SUCH EFFECT
 AND FILING A CERTIFIED COPY THEREOF WITH THE  COMPTROLLER.  SUCH  RESOL-
 UTION SHALL BE ACCOMPANIED BY THE AFFIDAVIT OF THE CHIEF EXECUTIVE OFFI-
 CER OF THE FIRE DISTRICT THAT THE FIRE DISTRICT HAS RECEIVED AN ESTIMATE
 FROM  THE  RETIREMENT SYSTEM OF THE COST OF THE BENEFIT PROVIDED BY THIS
 SECTION.
   (3) SUCH RESOLUTION SHALL APPLY TO ALL MEMBERS DEFINED IN SUBDIVISIONS
 A AND D OF THIS SECTION.
 S. 9948                             3
 
   § 2. Subdivision a of section 445 of the retirement and social securi-
 ty law, as amended by section 2 of part TT of chapter 55 of the laws  of
 2025, 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 they are a police officer,  an  investigator
 member  of  the New York city employees' retirement system, firefighter,
 correction officer, a qualifying member as defined  in  section  eighty-
 nine-t, as added by chapter six hundred fifty-seven of the laws of nine-
 teen 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 deputy 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 technician 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 identification officer, as defined
 in  section eighty-nine-h of this chapter or is employed in St. Lawrence
 county as a sheriff, undersheriff, deputy sheriff 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 chap-
 ter 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, deputy 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 ninety-one, of this chapter or is  employed
 S. 9948                             4
 
 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 a county probation department as  defined
 in  section  eighty-nine-t, as added by chapter six hundred three of the
 laws of nineteen hundred ninety-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 superi-
 or  correction officer as defined in section eighty-nine-v of this chap-
 ter as added by chapter five hundred fifty-six of the laws of two  thou-
 sand 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 depu-
 ty  sheriff-civil  as  defined in section eighty-nine-x of this chapter,
 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  as  defined  in
 section  eighty-nine-ss of this chapter, AS AN EMERGENCY MEDICAL TECHNI-
 CIAN, CRITICAL CARE TECHNICIAN, ADVANCED EMERGENCY  MEDICAL  TECHNICIAN,
 PARAMEDIC  OR SUPERVISOR OF SUCH TITLES IN A PARTICIPATING FIRE DISTRICT
 AS DEFINED IN SECTION EIGHTY-NINE-TT OF THIS CHAPTER, or is a firefight-
 er apprentice, airport firefighter I, airport  firefighter  II,  airport
 firefighter III, or training and safety officer employed by the division
 of  military  and  naval  affairs as defined in section eighty-nine-y 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 occupation is in a plan
 which permits retirement upon completion  of  twenty  years  of  service
 regardless  of  age,  they may retire upon completion of twenty years of
 credited service and prior to the completion  of  twenty-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 credited service.
   § 3. Subdivision v of section 603 of the retirement and social securi-
 ty  law,  as  amended  by chapter 494 of the laws of 2024, is amended to
 read as follows:
 S. 9948                             5
 
   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  OR SUBDIVISION J OF SECTION
 EIGHTY-NINE-TT of this chapter as an emergency medical technician, crit-
 ical 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 OR SECTION  EIGHTY-NINE-TT
 of  this  chapter  if:  (i)  such  members  have met the minimum service
 requirements 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 such member will be subject to
 the provisions of this article and to none of  the  provisions  of  such
 article fourteen. Such election, which shall be irrevocable, shall be in
 writing,  duly  executed  and shall be filed with the comptroller within
 one year of the election such member's employer makes pursuant to subdi-
 vision j of section eighty-nine-ss, SUBDIVISION  J  OF  SECTION  EIGHTY-
 NINE-TT  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, EIGHTY-NINE-TT and  six  hundred  one  of  this
 chapter.
   § 4. Subdivision v of section 604 of the retirement and social securi-
 ty law, as added by chapter 714 of the laws of 2023, is  amended 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  OR  SUBDIVISION  J  OF  SECTION
 EIGHTY-NINE-TT of this chapter as an emergency medical technician, crit-
 ical  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 OR EIGHTY-NINE-TT 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 emergen-
 cy  medical  technician,  critical  care  technician, advanced emergency
 medical technician, paramedic or supervisor  of  such  titles,  but  not
 exceeding  one-half  of [his or her] SUCH MEMBER'S 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 aver-
 age salary.
   §  5.  All  past  service  costs  associated  with  implementing   the
 provisions  of  this  act  shall  be  borne  by  the  participating fire
 district.
   § 6. This act shall take effect immediately.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would allow participating fire districts to elect to provide
 emergency medical technicians and similar titles the  option  to  retire
 with  twenty-five years of service credit. The benefit would be one-half
 of final average salary (FAS) plus one-sixtieth of FAS  for  each  addi-
 tional  year of creditable service, not to exceed three-fourths (75%) of
 FAS. Additionally, members covered under Article 14 would  be  permitted
 S. 9948                             6
 
 one  year  to make an irrevocable election to switch to the twenty-five-
 year plan benefit.
   We  estimate  that  the  annual  contribution  required of an electing
 employer will increase by 5% of the salary paid to the affected members.
 Annual costs will vary as the billing rates and salary of  the  affected
 members change.
   In  addition,  there  will  be an immediate past service cost borne by
 each electing employer as a one-time payment. This  cost  will  vary  by
 employer but is expected to average approximately 50% of the salary paid
 to the affected members.
   Further,  we  anticipate  additional 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  employer  would  be
 required  to  submit  a roster of eligible members to the New York State
 and Local Retirement System. This roster would be used to  determine  an
 exact  cost  to  the  individual participating fire district electing to
 provide these benefits.
   Summary of relevant resources:
   Membership data as of March 31, 2025 was used to measure the impact of
 the bill, the same data used in the Actuarial Valuations dated April  1,
 2025. Distributions and other statistics can be found in the 2025 Report
 of  the  Actuary and the 2025 Annual Comprehensive Financial Report. The
 actuarial assumptions and methods used are described in the 2025  Annual
 Report to the Comptroller on Actuarial Assumptions, and the Codes, Rules
 and  Regulations  of  the State of New York: Audit and Control. The fair
 value of assets and GASB disclosures can be found in the 2025  Financial
 Statements and Supplementary Information.
   Assumptions,  demographics,  and  other  considerations  may have been
 modified to better reflect specific provisions of any  proposed  benefit
 change(s).
   This  fiscal note does not constitute a legal opinion on the viability
 of the bill, nor is it intended to serve as a substitute for the profes-
 sional judgment of an attorney.
   This estimate, dated April 2, 2026, and intended for use  only  during
 the  2026  Legislative  Session, is Fiscal Note Number 2026-66. As Chief
 Actuary of the New York State and Local Retirement System  (NYSLRS),  I,
 Aaron  Schottin  Young,  hereby certify that this analysis complies with
 applicable Actuarial Standards of  Practice  as  well  as  the  Code  of
 Professional  Conduct  and Qualification Standards for Actuaries Issuing
 Statements of Actuarial Opinion of the American Academy of Actuaries, of
 which I am a member. I am a member of  NYSLRS  but  do  not  believe  it
 impairs my objectivity.