TX HB2130

Eliminates certain employer contribution requirements under Section 825.4092(b) for employers who hire Teacher Retirement System (TRS) retirees who return to work

Removes exceptions in Section 825.408 related to late payment penalties for employer contributions involving rehired retirees

Maintains the exemption from additional employer payments for retirees who retired before September 1, 2005

Prohibits employers from passing contribution costs on to rehired retirees through payroll deductions, fees, or other cost-recovery methods

Changes take effect beginning with the 2025-2026 school year, with immediate effect if passed by two-thirds vote or September 1, 2025 otherwise