IA HF2182

Retired certified law enforcement officers reemployed as school resource officers may elect out of Iowa Public Employees' Retirement System (IPERS) coverage within 60 days of reemployment, with the election being irrevocable once approved.

Beginning July 1, 2026, the retirement allowance reduction (50 cents for every $1 earned over $50,000) that normally applies to IPERS retirees under age 65 will not apply to certified law enforcement officers working as school resource officers.

Employment as a school resource officer by a certified law enforcement officer will not count against the bona fide retirement requirements under IPERS, allowing earlier return to work without jeopardizing retirement status.

Retired members of the municipal fire and police retirement system who are reemployed as school resource officers may continue receiving their service retirement allowance during the reemployment period without recalculation of benefits.