OK HB1739

Employer contribution rates for the Oklahoma Law Enforcement Retirement System increase from 11% to a phased schedule: 12.5% (July 2026), 13.5% (July 2027), 14.5% (July 2028), 15.5% (July 2029), and 16.5% (July 2030 and thereafter)

Employee contribution rates increase from 8% to 9% of actual paid base salary, effective July 1, 2026

Expands eligibility for the "top base salary" retirement benefit computation to include members whose first participating service began on or after November 1, 2012 (previously excluded), restoring parity for newer members

Adds Attorney General Agents and Military Department Police Officers to the list of positions eligible for retirement benefits based on the highest nonsupervisory position salary in their participating agency

Declares an emergency for immediate effect upon passage; if the emergency clause is not approved, Section 1 takes effect October 1, 2026, and Sections 2-3 take effect November 1, 2026