HB 5088 — Relating to Natural Resource Police Officer Retirement

WEST VIRGINIA LEGISLATURE REGULAR SESSION ENGROSSEDENROLLED Committee Substitute for House Bill 5088 ByBY DelegatesDELEGATES Hott,HOTT, B.

Ward,ARD, Dittman,ITTMAN, Willis,WILL,S Brooks,B Martin,ROOKS, Mallow,MARTI, Jennings,MALLOW, Parsons,ENNINGS, Green,ARSONS, andGREEN,AND HanshawHANSHAW (Mr.(MR .

Speaker)PEAKER) (By(BY RequestREQUEST ofOFTHE TheDIVISION DivisionONATURALR ofESOURCES) Natural[Passed Resources)March [Originating12, in2026; the Committee on Finance, February 26, 2026] Eng CS for HB 5088 A BILL to amend and reenact §20-18-2 and §20-18-8 of the Code of West Virginia, 1931, as amended, relating to Natural Resource Police Officer Retirement;

in effect 90 days from passage (June 10, 2026)] Enr CS for HB 5088 AN ACT to amend and reenact §20-18-2 and §20-18-8 of the Code of West Virginia, 1931, as amended, relating to Natural Resource Police Officer Retirement;

(a) "Accrued benefit" means on behalf of any member two and one-quarter percent of the member’s final average salary multiplied by the member’s years of credited service: Provided, That members who retire after July 1, 2025, shall have an accrued benefit of two and one-half percent of the member’s final average salary multiplied by the member’s years of credited service:

Provided, That members who retire after July 1, 2025, shall have an accrued benefit of two and one-half percent of the member’s final average salary multiplied by the member’s years of credited service:

(b) "Accumulated contributions" means the sum of all amounts deducted from the annual compensation of a member or paid on his or her behalf pursuant to §5-10C-1 et§5-10C-1 et seq.

1Enr Eng CS for HB 5088 (d) "Active military duty" means full-time active duty with any branch of the armed forces of the United States, including service with the National Guard or reserve military forces when the member has been called to active full-time duty and has received no compensation during the period of that duty from any board or employer other than the armed forces.

(e) "Actuarial equivalent" means a benefit of equal value computed upon the basis of the mortality table and interest rates as set and adopted by the retirement board in accordance with the provisions of this article: Provided,article: That when used in the context of compliance with the federal maximum benefit requirements of §415 of the Internal Revenue Code, "actuarial equivalent" shall be computed using the mortality tables and interest rates required to comply with those requirements.

Provided, That when used in the context of compliance with the federal maximum benefit requirements of §415 of the Internal Revenue Code, "actuarial equivalent" shall be computed using the mortality tables and interest rates required to comply with those requirements.

(h) "Annuity starting date" means the first day of the first calendar month following receipt of the retirement application by the board or the required beginning date, if earlier: Provided,earlier: That the member has ceased covered employment and reached normal retirement age.

Provided, That the member has ceased covered employment and reached normal retirement age.

2Enr Eng CS for HB 5088 (j) "Board" means the Consolidated Public Retirement Board created pursuant to §5-10D- 1 et1 et seq.

or (3) concurrent employment by a Natural Resources Police Officer in a job or jobs in addition to his or her employment as a Natural Resources Police Officer where the secondary employment requires the Natural Resources Police Officer to be a member of another retirement system which is administered by the Consolidated Public Retirement Board pursuant to §5-10D-1 et§5-10D-1 et seq.

of this code: Provided,code: That the Natural Resources Police Officer contributes to the fund created in §20-18-7 of this code the amount specified as the Natural Resource Police Officer’s contribution in §20-18-8 of this code.

Provided, That the Natural Resources Police Officer contributes to the fund created in §20-18-7 of this code the amount specified as the Natural Resource Police Officer’s contribution in §20-18-8 of this code.

or 3Enr Eng CS for HB 5088 (D) A stepchild of the member residing in the member’s household at the time of the member’s death;

If the member did not have annual compensation for the fiveEnr full 4 Eng CS for HB 5088 five full plan years preceding the member’s attainment of normal retirement age and during that period the member received disability benefits under §20-18-21 or §20-18-22 of this code then "final average salary" means the average of the monthly salary determined paid to the member during that period determined as if the disability first commenced after the effective date of this article with monthly compensation equal to that average monthly compensation which the member was receiving in the plan year prior to the initial disability multiplied by 12.

5Enr Eng CS for HB 5088 (y) "Member" means a person first hired as a Natural Resources Police Officer, as defined in subsection (aa) of this section, on or after January 2, 2021, or a Natural Resources Police Officer first hired prior to the effective date and who elects to become a member pursuant to § 20- 18-6 of this code.

or (3) attainment of at least age 62 years, and completion of 10Enr yearsCS of service: Provided, That any member shall in qualifying for retirementHB pursuant5088 to this article have 10 or more years of service,service: all of which years shall be actual, contributory ones.

6Provided, EngThat CSany formember HBshall 5088in (dd)qualifying "Partiallyfor disabled"retirement meanspursuant ato member’sthis inabilityarticle tohave engage10 inor themore dutiesyears of aservice, Naturalall Resources Police Officer by reason of anywhich medicallyyears determinableshall physical or mental impairment that can be expectedactual, tocontributory resultones. in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(dd) "Partially disabled" means a member’s inability to engage in the duties of a Natural Resources Police Officer by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(gg) "Public Employees Retirement System" means the West Virginia Public Employees Retirement System created by §5-10-1 et§5-10-1 et seq.

Enr CS for HB 5088 (jj) "Required beginning date" means April 1 of the calendar year following the later of:

7 Eng CS for HB 5088 The applicable age is:

(pp) "Totally disabled" means a member’s inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to Enr CS for HB 5088 result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months.

(1) A member is totally disabled only if his or her physical or mental impairment or impairments are so severe that he or she is not only unable to perform his or her previous work as a Natural Resources Police Officer but also cannot, considering his or her age, education, and 8 Eng CS for HB 5088 work experience, engage in any other kind of substantial gainful employment which exists in the state regardless of whether:

A member is not entitled to credit for years of service for any time period during which he or she received Enr CS for HB 5088 disability payments under §20-18-21 or §20-18-22 of this code.

Years of service which are credited to a member prior to his or her receipt of accumulated contributions upon termination of employment pursuant to §20-18-20 or §5-10-30 of this code, shall be disregarded for all purposes under this plan unless the member repays the accumulated contributions with interest pursuant to 9 Eng CS for HB 5088 §20-18-20 of this code or had prior to the effective date made the repayment pursuant to §5-10-18 of this code.

If the board finds that the benefits provided by this article can be funded with a lesser contribution, then the board shall Enr CS for HB 5088 reduce the required member, or employer contributions or both.

If the board finds that an 10 Eng CS for HB 5088 amount lower than the one-time payment will achieve 100% or greater funding in the plan year, the board may reduce the payment amount and notify the division accordingly.

11Enr CS for HB 5088 The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.

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Clerk of the House of Delegates ...............................................................

Clerk of the Senate Originated in the House of Delegates.

In effect 90 days from passage.

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Speaker of the House of Delegates ...............................................................

President of the Senate __________ The within is ................................................

this the...........................................