| 1 | Representative Williams offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 136 and 137, insert: |
| 5 | Section 3. Paragraph (a) of subsection (22) of section |
| 6 | 121.021, Florida Statutes, is amended to read: |
| 7 | 121.021 Definitions.--The following words and phrases as |
| 8 | used in this chapter have the respective meanings set forth |
| 9 | unless a different meaning is plainly required by the context: |
| 10 | (22) "Compensation" means the monthly salary paid a member |
| 11 | by his or her employer for work performed arising from that |
| 12 | employment. |
| 13 | (a) Compensation shall include: |
| 14 | 1. Overtime payments paid from a salary fund. |
| 15 | 2. Accumulated annual leave payments. |
| 16 | 3. Payments in addition to the employee's base rate of pay |
| 17 | if all the following apply: |
| 18 | a. The payments are paid according to a formal written |
| 19 | policy that applies to all eligible employees equally; |
| 20 | b. The policy provides that payments shall commence no |
| 21 | later than the 11th year of employment; |
| 22 | c. The payments are paid for as long as the employee |
| 23 | continues his or her employment; and |
| 24 | d. The payments are paid at least annually. |
| 25 | 4. Amounts withheld for tax sheltered annuities or |
| 26 | deferred compensation programs, or any other type of salary |
| 27 | reduction plan authorized under the Internal Revenue Code. |
| 28 | 5. Payments made in lieu of a permanent increase in the |
| 29 | base rate of pay, whether made annually or in 12 or 26 equal |
| 30 | payments within a 12-month period, when the member's base pay is |
| 31 | at the maximum of his or her pay range. When a portion of a |
| 32 | member's annual increase raises his or her pay range and the |
| 33 | excess is paid as a lump sum payment, such lump sum payment |
| 34 | shall be compensation for retirement purposes. |
| 35 | 6. Effective July 1, 2002, salary supplements made |
| 36 | pursuant to s. 1012.72 requiring a valid National Board for |
| 37 | Professional Standards certificate, notwithstanding the |
| 38 | provisions of subparagraph 3. |
| 39 | 7. Effective July 1, 2005, salary supplements made to |
| 40 | firefighters, paramedics, or emergency medical technicians for |
| 41 | the successful completion of employer-approved educational |
| 42 | training or for additional job-related duties and |
| 43 | responsibilities, notwithstanding the provisions of subparagraph |
| 44 | 3. For all periods prior to July 1, 2005, employer-reported |
| 45 | retirement contributions on these supplemental payments shall be |
| 46 | compensation. |
| 47 | Section 4. The Legislature finds that a proper and |
| 48 | legitimate state purpose is served when employees and retirees |
| 49 | of the state and of its political subdivisions, and the |
| 50 | dependents, survivors, and beneficiaries of such employees and |
| 51 | retirees, are extended the basic protections afforded by |
| 52 | governmental retirement systems that provide fair and adequate |
| 53 | benefits that are managed, administered, and funded in an |
| 54 | actuarially sound manner, as required by s. 14, Art. X of the |
| 55 | State Constitution and part VII of chapter 112, Florida |
| 56 | Statutes. Therefore, the Legislature determines and declares |
| 57 | that section 3 of this act fulfills an important state interest. |
| 58 |
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| 59 | ================ T I T L E A M E N D M E N T ============= |
| 60 | Remove lines 6-19 and insert: |
| 61 | An act relating to the Florida Retirement System; amending |
| 62 | s. 175.041, F.S.; providing that any municipality that |
| 63 | provides fire protection services to another municipality |
| 64 | under an interlocal agreement is eligible to receive |
| 65 | premium taxes; authorizing the municipality that receives |
| 66 | the fire protection services to enact an ordinance levying |
| 67 | the tax; authorizing the Division of Retirement within the |
| 68 | Department of Management Services to distribute the |
| 69 | premium taxes; amending s. 175.101, F.S.; authorizing any |
| 70 | municipality that has entered into an interlocal agreement |
| 71 | for fire protection services with another municipality to |
| 72 | impose an excise tax on entities that are engaged in the |
| 73 | business of property insurance; amending s. 121.021, F.S.; |
| 74 | redefining the term "compensation" to include certain |
| 75 | supplementary payments made to firefighters, paramedics, |
| 76 | and emergency medical technicians and to certain employer- |
| 77 | reported retirement contributions; providing a finding of |
| 78 | important state interest; providing an effective date. |