MN HF3456

Expands the definition of "firefighting service" to include volunteer emergency medical personnel duties when approved by the municipality, effective January 1, 2027

Creates new statutory framework (section 424A.012) governing firefighters who return to active service after a break, establishing rules for pension calculations for both those who have and have not previously received pension or disability benefits

Raises the threshold for mandatory audited financial statements from $750,000 to $1,000,000 in special fund assets or liabilities, effective December 31, 2026

Allows relief associations to establish separate vesting requirements (up to 20 years maximum) for former firefighters who return to service after receiving a pension or disability benefit

Repeals and replaces Minnesota Statutes section 424A.01, subdivision 6 (return to active firefighting provisions) with reorganized language in new section 424A.012, consolidating rules for service breaks, leaves of absence, and pension calculation methods