The bill amends Section 825.4092(e) of the Government Code to provide exemptions for certain retirees of the Teacher Retirement System of Texas who return to work with school districts. Specifically, it states that reporting employers are not required to pay certain amounts for retirees who either retired before September 1, 2005, or those who retired on or after that date but are employed by a school district facing a teacher shortage, as determined by the Texas Education Agency.

The changes introduced by this bill will apply to retirees regardless of their retirement date and will take effect starting with the 2025-2026 school year. The bill is designed to address teacher shortages by allowing more flexibility for retired educators to return to work without the financial burden typically associated with their retirement benefits. The act will become effective immediately if it receives a two-thirds majority vote in both houses; otherwise, it will take effect on September 1, 2025.

Statutes affected:
Introduced: Government Code 825.4092 (Government Code 825)