2026 Legislative Update

The 2026 Fire Relief Association Working Group bill was heard by the Legislative Commission on Pensions and Retirement (LCPR) earlier this month and the proposals were all approved. We anticipate all of these proposals will move forward in an omnibus Pension and Retirement Bill and will keep you updated in our monthly newsletter on the status of these proposals as they make their way through the legislative process. Working Group proposals included in the bill would:

• Increase the audit threshold to $1 million in either special fund assets or liabilities, for consistency with thresholds for other types of local governments.
• Allow relief associations that drop below the audit threshold to revert to an agreed-upon procedures engagement instead of maintaining the audit requirement.
• Rewrite and clarify provisions governing service credit for firefighters who resume active fire department service after retirement or a break in service.
• Update definitions so they include service performed by volunteer emergency medical personnel.

Another proposal approved by the LCPR that was not initiated by the Working Group but supported by the OSA would clarify how benefits are calculated when a relief association dissolves and terminates its retirement plan. The proposal would remove references to "present value" when calculating benefit amounts.

Last Updated March 2026