IL HB2071

Active participants in the pension fund may establish service and earnings credit for furlough periods between December 1, 2017 and November 30, 2018, if they apply before December 31, 2019.

Participants must not have received county compensation for furlough periods and must make after-tax employee contributions based on their salary during furlough, plus the employer's normal cost and compounded interest.

Active participants may establish earnings credit for salary reductions during the same December 1, 2017 to November 30, 2018 period, with similar application requirements and contribution conditions.

Participants must pay all required contributions while remaining active and within 12 months of application, and must provide county certification documenting furlough days or salary reductions.

The State is exempted from reimbursing counties for implementation costs related to this mandate.