Authorizes retired firefighters to be employed as fire science instructors by career and technical education centers without a reduction of their retirement benefits.
STATE OF NEW YORK
________________________________________________________________________
7930--A
2025-2026 Regular Sessions
IN SENATE
May 14, 2025
___________
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- recommitted to the Committee on Civil Service and Pensions in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the retirement and social security law, in relation to
authorizing retired firefighters to be employed as instructors of fire
sciences by a career and technical education center without diminution
of their retirement benefits
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The retirement and social security law is amended by adding
2 a new section 214-c to read as follows:
3 § 214-c. Employment of certain retired persons who retired from fire
4 service. Notwithstanding the provisions of this chapter or the
5 provisions of any state or local law or charter to the contrary, no
6 retired person who retired from fire service as a member of the New York
7 state and local police and fire retirement system or the New York fire
8 department pension fund, and who is employed by a career and technical
9 education center as an instructor in a fire science program approved by
10 the education department, shall have their retirement allowance or bene-
11 fits suspended or reduced because of compensation earned by such retired
12 person from service as a fire science instructor.
13 § 2. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow retired fire service workers to be reemployed by
a career and technical education center as an instructor in a fire
science program and continue to receive their full retirement benefit,
regardless of salary. Currently, the salary limit for these retirees is
$35,000.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06246-03-6
S. 7930--A 2
Insofar as this bill affects the New York State and Local Retirement
System (NYSLRS), the direct cost incurred would be the retiree's pension
benefit paid while post-retirement earnings exceed $35,000 each calendar
year. The pension benefit expected to be paid during that 6.5-month
period is estimated to be $48,000 per person.
There would be additional costs in the form of lost employer contrib-
utions due to non-billable post-retirement earnings, which are estimated
to be $7,700 per person.
In the New York State and Local Police and Fire Retirement System, all
costs will be shared by the state of New York and all participating
employers and spread over future billing cycles.
The number of members and retirees who could be affected by this
legislation cannot be readily determined. For each retiree rehired
pursuant to this proposal, an annual cost of $55,700 is expected. If
large numbers of retirees are rehired into such positions, significant
annual costs would result.
This proposal exclusively benefits retirees. Therefore, the increased
costs are attributable to legacy groups, but funding for this proposal
will be collected on salary reported for current and future members of
Tier 6.
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 February 4, 2026, and intended for use only
during the 2026 Legislative Session, is Fiscal Note Number 2026-94. 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 Actu-
aries, of which I am a member. I am a member of NYSLRS but do not
believe it impairs my objectivity.
