GA SB452

Increases maximum employer 401(k) matching contribution for state law enforcement officers from 9% to 15% of compensation, effective July 1, 2026

State law enforcement officers with 5+ years of service who contribute at least 5% of salary receive an additional 2% employer match per year of service beyond five years (compared to 0.5% for other state employees)

Defines "state law enforcement officer" as peace officers employed by the Department of Community Supervision or sworn officers certified by the Georgia Peace Officer Standards and Training Council

Maintains existing 5% base employer match for all participating members who contribute at least 5% of salary

Employer contributions vest over 5 years (20% per year), with 100% vesting at 5 years of service