SB143: SB143 Georgia Firefighter's Pension Fund; certain members to retire at age 50; provide

Georgia law currently lets firefighters in the Georgia Firefighter's Pension Fund retire with vested benefits at 55 (with 25 years of service) or draw partial benefits after 15 years, generally once they stop working. This bill changes several of those rules. It lets eligible members begin drawing retirement benefits as early as age 50, instead of 55, but at a reduced monthly amount set by an early retirement factor that ranges from 70 percent of the full benefit at age 50 up to 94 percent at age 54. It also removes the requirement that a firefighter must quit working or volunteering to receive certain benefits, and lets retirees who come back to work accrue new creditable service without first working seven more years. Separately, the bill folds judges of the newly created Georgia Tax Court into the Georgia Judicial Retirement System starting July 1, 2026, letting them transfer service credit from the Employees' Retirement System of Georgia if they pay the full actuarial cost. The whole Act only takes effect if it is certified as funded under Georgia's Public Retirement Systems Standards Law; otherwise it is automatically repealed on July 1, 2026.

• Lets Georgia Firefighter's Pension Fund members start drawing reduced retirement benefits at age 50 instead of waiting until 55, using a sliding early retirement factor (70 percent at age 50, rising to 94 percent at age 54).
• Removes the requirement that a member give up firefighting or volunteer service to receive certain retirement benefits, letting them keep working while collecting a pension.
• Allows firefighters who retire, return to work, and re-enter the fund to earn new creditable service without first completing a seven-year minimum period of reemployment.
• Adds every full-time judge of the new Georgia Tax Court to the Georgia Judicial Retirement System starting July 1, 2026, and lets them transfer prior service credit from the Employees' Retirement System of Georgia by paying its full actuarial cost.
• Sets pay rules for Tax Court judges' retirement contributions and directs that other Tax Court employees follow the standard rules for new state agency staff.
• Makes the whole Act's effective date contingent on state certification of adequate funding, and automatically repeals it if that certification does not happen by July 1, 2026.

Career and volunteer firefighters who are members of the Georgia Firefighter's Pension Fund, especially those nearing retirement age or already retired and working, and judges and staff of the newly created Georgia Tax Court, who would join the state's judicial retirement system.

Firefighters could retire and start collecting a pension five years earlier than before, and retirees could keep working without losing benefits, changing how and when firefighting families plan their finances and staffing agencies plan their workforce. Tax Court judges would gain access to the same retirement system as other Georgia judges.

• Section 1 revises O.C.G.A. § 47-7-100 to add an early retirement option at age 50 with a reduced benefit factor (70 percent at 50, up to 94 percent at 54), and removes the requirement to stop working to receive certain retirement benefits.
• Section 2 revises O.C.G.A. § 47-7-101 so certain retirees who return to work can pay dues and earn creditable service without the prior seven-year reemployment requirement.
• Section 3 adds new O.C.G.A. § 47-23-51, making full-time Georgia Tax Court judges members of the Georgia Judicial Retirement System starting July 1, 2026, with a process to transfer service credit by paying the full actuarial cost.
• Section 4 amends O.C.G.A. § 47-23-100 to define how average earnable monthly compensation is calculated for Tax Court judges under the new retirement provision.
• Section 5 makes the entire Act's effective date contingent on funding certification under the Public Retirement Systems Standards Law (O.C.G.A. Chapter 20 of Title 47), with automatic repeal on July 1, 2026 if that certification fails.

1. 2026-05-12Effective Date 2026-07-01
2. 2026-05-12Act 630
3. 2026-05-12Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-04-02Senate Agreed House Amend or Sub (Senate)
6. 2026-03-31House Passed/Adopted By Substitute (House)
7. 2026-03-31House Third Readers (House)
8. 2026-03-31House Committee Favorably Reported By Substitute (House)

• John Albers (R, SD-056)Primary sponsor
• Chuck Payne (R, SD-054)
• Kay Kirkpatrick (R, SD-032)
• Shawn Still (R, SD-048)
• Randy Robertson (R, SD-029)
• Ricky Williams (R, SD-025)
• Lauren McDonald (R, HD-026)

1. PassedSenate voteFebruary 17, 2026

   47 yea, 3 nay (1 not voting, 3 absent)

   Passage By Substitute: Senate Vote #550

2. PassedHouse voteMarch 31, 2026

   168 yea, 0 nay (1 not voting, 7 absent)

   Passage: House Vote #809

3. PassedSenate voteApril 2, 2026

   52 yea, 1 nay (0 not voting, 1 absent)

   Agree To House Substitute: Senate Vote #941

• firefighter pensions
• public employee retirement
• early retirement benefits
• Georgia Tax Court
• judicial retirement system