STATE OF NEW YORK
________________________________________________________________________
9274
IN SENATE
February 23, 2026
___________
Introduced by Sen. JACKSON -- 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 treatment of prior service with certain agencies by the New York
city police pension fund
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "Didarul Islam police recruitment act".
3 § 2. Paragraph 2 of subdivision c of section 513 of the retirement and
4 social security law is amended by adding a new subparagraph (iv) to read
5 as follows:
6 (iv) Notwithstanding any other provision of law to the contrary, a
7 member of the New York city police pension fund subject to this article
8 shall be eligible to obtain credit for any period of service rendered as
9 a New York city school safety agent or supervisor of school safety
10 agents, a New York city corrections officer or supervisor of New York
11 city corrections officers, a New York city traffic enforcement agent or
12 supervisor of traffic enforcement agents, or in the New York city police
13 department cadet program in the title of police cadet program or police
14 cadet program II, which immediately precedes service in the uniformed
15 force of the New York city police department, and such service shall be
16 deemed to be in service of the uniformed force of the New York city
17 police department for purposes of eligibility for benefits and to deter-
18 mine the amount of benefits under the New York city police pension fund,
19 provided that such member pays or transfers into the New York city
20 police pension fund all member contributions set forth in section five
21 hundred seventeen of this article plus interest, at a rate of five
22 percent per annum. For a member who transfers such contributions from
23 the New York city employees' retirement system to the New York city
24 police pension fund or for a member who withdraws such contributions
25 from the New York city employees' retirement system, such member's
26 membership in the New York city employees' retirement system shall cease
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14019-02-6
S. 9274 2
1 upon such transfer or withdrawal and such member shall retain no credit-
2 ed service in such system.
3 § 3. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
SUMMARY: This proposed legislation would provide eligible Tier 3 New
York City Police Pension Fund (POLICE) members with credit for prior
service as a correction officer, traffic enforcement agent, school safe-
ty agent, or police cadet that immediately precedes POLICE membership.
EXPECTED INCREASE (DECREASE) IN EMPLOYER CONTRIBUTIONS
by Fiscal Year for the first 25 years ($ in Millions)
Year NYC
2027 34.7
2028 35.9
2029 37.1
2030 38.3
2031 39.3
2032 40.1
2033 40.9
2034 41.8
2035 42.6
2036 43.3
2037 44.1
2038 45.0
2039 45.8
2040 46.6
2041 47.4
2042 20.5
2043 21.3
2044 21.8
2045 22.1
2046 22.7
2047 23.8
2048 25.1
2049 26.3
2050 27.5
2051 28.9
Projected contributions include future new hires that may be impacted.
For Fiscal Year 2052 and beyond, the expected increase in normal cost
as a level percent of pay for impacted new entrants is approximately
1.56% for each year of service purchased or transferred.
The entire increase in employer contributions will be allocated to New
York City.
PRESENT VALUE OF BENEFITS: The Present Value of Benefits is the
discounted expected value of benefits paid to current members if all
assumptions are met, including future service accrual and pay increases.
Future new hires are not included in this present value.
INITIAL INCREASE (DECREASE) IN ACTUARIAL PRESENT VALUES
as of June 30, 2025 ($ in Millions)
Present Value (PV) NYC
(1)PV of Employer Contributions: 261.2
S. 9274 3
(2)PV of Employee Contributions: 0.7
Total PV of Benefits (1)+(2): 261.9
UNFUNDED ACCRUED LIABILITY (UAL): Actuarial Accrued Liabilities are
the portion of the Present Value of Benefits allocated to past service.
Changes in UAL were amortized over the expected remaining working life-
time of those impacted using level dollar payments.
AMORTIZATION OF UNFUNDED ACCRUED LIABILITY
NYC
Increase (Decrease) in UAL: 244.3M
Number of Payments: 15
Amortization Payment: 27.7M
CENSUS DATA: The estimates presented herein are based on preliminary
census data collected as of June 30, 2025 and was supplemented with data
previously provided by the Police Benevolent Association. The census
data for the impacted population is summarized below.
POLICE
Active Members
- Number Count: 3,159
- Average Age: 33.2
- Average Current Uniform Service: 5.3
- Average Additional Service: 2.6
- Average Salary: 117,100
For the purposes of this Fiscal Note, and due to a lack of sufficient
data, it was assumed that service earned under the eligible titles was
immediately preceding such members' POLICE service and would therefore
be eligible for credit under the proposed legislation.
IMPACT ON MEMBER BENEFITS AND CONTRIBUTIONS: To receive service cred-
it, eligible POLICE members will need to transfer or pay the applicable
member contributions that would have otherwise been required.
Prior service may be used to determine the initial date of POLICE
membership for plan or tier eligibility and would be included in the
minimum service required for eligibility and payment of retirement bene-
fits.
ASSUMPTIONS AND METHODS: The estimates presented herein have been
calculated based on the Revised 2021 Actuarial Assumptions and Methods
of the impacted retirement systems. In addition:
* New entrants were assumed to replace exiting members so that total
payroll increases by 3% each year for impacted groups. New entrant demo-
graphics were developed based on data for recent new hires and actuarial
judgement.
* Each year, 10% of new entrants are assumed to purchase an average of
2.0 years of prior service. For the purposes of this Fiscal Note, new
entrant costs have been shown assuming that the entirety of the cost
would be funded via normal cost.
To determine the impact of the elective nature of the proposed legis-
lation, a subgroup of eligible members was developed based on who is
assumed to benefit actuarially by comparing the net present value of
future employer costs of each member's benefit before and after the
assumed transfer or purchase of eligible non-uniformed service.
RISK AND UNCERTAINTY: The costs presented in this Fiscal Note depend
highly on the actuarial assumptions, methods, and models used, demo-
S. 9274 4
graphics of the impacted population, and other factors such as invest-
ment, contribution, and other risks. If actual experience deviates from
actuarial assumptions, the actual costs could differ from those
presented herein. Quantifying these risks is beyond the scope of this
Fiscal Note.
This Fiscal Note is intended to measure pension-related impacts and
does not include other potential costs (e.g., administrative and Other
Postemployment Benefits). This Fiscal Note does not reflect any chapter
laws that may have been enacted during the current legislative session.
STATEMENT OF ACTUARIAL OPINION: Marek Tyszkiewicz and Gregory Zelikov-
sky are members of the Society of Actuaries and the American Academy of
Actuaries. We are members of NYCERS, but do not believe it impairs our
objectivity, and we meet the Qualification Standards of the American
Academy of Actuaries to render the actuarial opinion contained herein.
To the best of our knowledge, the results contained herein have been
prepared in accordance with generally accepted actuarial principles and
procedures and with the Actuarial Standards of Practice issued by the
Actuarial Standards Board.
FISCAL NOTE IDENTIFICATION: This Fiscal Note 2026-17 dated February
20, 2026 was prepared by the Chief Actuary for the New York City Retire-
ment Systems and Pension Funds and is intended for use only during the
2026 Legislative Session.
