This bill appropriates $100,000 from the general fund to the Legislative Research Council for the purpose of hiring a contractor to conduct a study on the length of service award programs for volunteer firefighters and emergency medical services personnel. The study will focus on state and federal laws, regulations, and services related to the implementation of an Internal Revenue Code Section 457(e) length of service award program.

The contractor is required to present a report with recommendations for implementing such a program to the Executive Board of the Legislative Research Council by November 30, 2026. Additionally, the bill outlines that the director will approve vouchers for expenditures, and any unspent funds will revert according to established procedures. The Act is set to take effect on June 30, 2026.