NC S99

Establishes a comprehensive definition of "firefighter" that includes volunteers, employees, and contractors of rated and certified fire departments who perform fire protection, prevention, rescue, EMS, or related duties as directed by the fire chief and are on the certified roster.

Expands the definition of "fire district" to include federally recognized Native American tribes within the State.

Increases death benefits for law enforcement officers, firefighters, rescue squad workers, and Civil Air Patrol members from $20,000 initial payment (plus annual $10,000 payments up to $50,000 total) to a single lump sum of $50,000 upon death.

Requires fire departments seeking to participate in the Local Governmental Employees' Retirement System after October 1, 2015 to include charter provisions allowing the highest-contracting government entity to remove up to 50% plus one board member.

Amends the application process for rescue squad worker relief benefits by extending the notification deadline from 30 days to 180 days after the contracting of disease or occurrence of accident.

Adds certification accountability language requiring submissions to the State Firemen's Association and Rescue and EMS Association to comply with Governmental Accounting Standards Board standards.