| (a) A member may obtain qualified service credit for
active military duty if the military duty constitutes qualified military
service in uniformed services, as provided under the Uniformed Services
Employment and Re-Employment Rights Act, 38 United States Code §4301
et seq. (USERRA), and the member is otherwise eligible to obtain such
service credit under USERRA.
(b) Under this section and in accordance with USERRA,
a member whose active military duty is entitled to coverage under
USERRA may be awarded qualified service credit for up to five (5)
years of active military duty, subject to any additional period of
time as provided in USERRA.
(c) A member who is no longer available to perform
emergency services or support services (if applicable) for a participating
department due to active military duty, whether such duty is performed
on a voluntary or involuntary basis, will be designated as on military
leave by the pension system if the participating department substantiates
such active military duty by submitting a letter to the pension system
verifying the member's active military status, including the commencement
date of active military service, and by providing any relevant documentation
that may be requested by the pension system.
(d) Upon returning to service with the participating
department for which the member was performing services prior to active
military duty, the member is eligible to be awarded qualified service
credit for the period while on active military duty under this section,
not to exceed five (5) years, and in accordance with USERRA if the
member:
(1) is discharged or released from active military
duty under honorable conditions or as otherwise provided by USERRA;
and
(2) returns to service with the participating department
for which the member was performing services prior to active military
duty within ninety (90) days of discharge or release from active military
duty or longer period of time as may be required by USERRA, provided
that the participating department substantiates such return from active
military duty by submitting a letter to the pension system verifying
the member's return from military service, including the last date
of active military service and date of return to service with the
participating department, and by providing any relevant documentation
that may be requested by the pension system. The pension system shall
consider the provisions of USERRA or regulations adopted pursuant
to USERRA in determining eligibility for qualified service credit
of members who return to service with a participating department later
than 90 days due to illness or injury incurred in, or aggravated during,
uniformed service.
(e) In accordance with USERRA, if a member returns
to service with the participating department for which the member
was performing services prior to active military duty within the period
of time required by USERRA, the governing body of the political subdivision
associated with the participating department shall make the contributions
(including the Part One and Part Two contributions) that would have
been made if the member had been performing emergency services or
support services for the participating department during the period
of active military duty. Such contributions are due no later than
ninety (90) days after the member's date of return to service with
the participating department.
(f) Notwithstanding subsection (e) of this section,
if the governing body of the political subdivision associated with
the participating department has not previously made the required
contributions for periods of active military duty that are reflected
as military leave in the records of the pension system and occurred
prior to the effective date of this section, the governing body of
the political subdivision associated with the participating department
will have ninety (90) days following the receipt of notice from the
pension system to make the contributions required under subsection
(e) of this section. The notice from the pension system will include
identification of the eligible members, the periods of service for
which the member is eligible to receive qualified service credit,
not to exceed five (5) years, and the amount that the governing body
of the political subdivision associated with the participating department
is required to contribute. The period of time to make the contributions
under this subsection may be extended at the discretion of the Executive
Director.
(g) For purposes of this section, the member's date
of return to service with the participating department for which the
member was performing services prior to active military duty is the
date the member (1) attends at least one hour of annual training,
(2) participates in one of the participating department's emergencies,
or (3) provides support services for one of the participating department's
emergencies if the governing body of the participating department
includes all persons who provide support services for the department
as members of the pension system in accordance with §862.0025,
Texas Government Code.
(h) Notwithstanding any provisions of this section
to the contrary, contributions, benefits, and qualified service credit
with respect to active military duty shall be provided in accordance
with the Internal Revenue Code §414(u) and as required by USERRA.
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