This bill seeks to implement recommendations from the state auditor's fire relief association working group by amending various sections of Minnesota Statutes concerning firefighter pensions and service requirements. Key amendments include redefining terms such as "firefighting service," "separate from active service," and "break in service," with new language clarifying the roles of firefighters and volunteer emergency medical personnel. A new section, 424A.012, is introduced to outline conditions for firefighters returning to active service after a break, particularly for those who have received pensions or benefits. Additionally, the bill raises the financial reporting threshold for firefighters' relief associations from $750,000 to $1,000,000, reducing the number of associations required to submit annual financial reports, and establishes provisions for individual accounts within relief associations.

The bill also amends provisions regarding deferred service pensions for relief association members, clarifying that deferred members are those who have separated from active service but met minimum service requirements. It introduces guidelines for defined contribution relief associations to credit performance on deferred lump-sum service pensions and allows bylaw amendments to lower the minimum retirement age for members who separated before the amendment's effective date. The effective date for many changes is set for January 1, 2027, with specific financial reporting provisions taking effect on December 31, 2026. The bill also repeals a subdivision related to membership in a firefighters relief association and emphasizes compliance with bylaws governing the relief associations, ensuring proper management of deferred member accounts and disbursements.

Statutes affected:
Introduction: 424A.01, 424A.001, 424A.014, 424A.016