OK SB26

Retired teachers who have received benefits for at least 90 days may return to work as active classroom teachers in common or career tech school districts with no earnings limitations for 3 years following the act's effective date

Retirees utilizing this new provision must wait 90 days from their last day of preretirement public education employment before returning to classroom teaching

Employers must withhold 3% from the returning retiree's paycheck each pay period to remit to the Teachers' Retirement System of Oklahoma

Returning retirees under this provision will not accrue additional retirement benefits during their postretirement employment period

The act becomes effective July 1, 2025, and includes an emergency clause for immediate implementation upon passage