SB 143: Georgia Firefighter's Pension Fund; certain members to retire at age 50; provide

Georgia's firefighter pension law currently requires most retiring firefighters to stop working to receive benefits, and reemployed retirees generally need seven years of new service before their benefits can be recalculated. This bill changes both rules. Firefighters who retire after 25 years of service could keep working or volunteering while still collecting their pension, and reemployed retirees would no longer face the seven-year minimum before earning additional creditable service under certain retirement categories. The bill also adds a new option letting members with at least 15 years of service apply for a vested monthly benefit, payable once they turn 55 or leave employment. Separately, the bill folds judges of the 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 state actuaries certify it is funded under Georgia's Public Retirement Systems Standards Law; otherwise it is automatically repealed on July 1, 2026.

• Lets firefighters who retire after 25 years of service keep working or volunteering while receiving retirement benefits, without paying monthly dues or earning more service credit.
• Creates a new retirement option for members with at least 15 years of service to apply for a vested monthly benefit payable at age 55 or upon leaving the job, whichever is later.
• Removes the requirement that a reemployed retiree earn at least seven years of new creditable service before an updated retirement benefit can be paid.
• Allows reemployed retirees who retired under certain provisions to choose to pay monthly dues again and earn creditable service while working.
• Adds Georgia Tax Court judges as members of the Georgia Judicial Retirement System starting July 1, 2026, with the option to transfer service credit from the Employees' Retirement System of Georgia.
• Applies the state's new-state-agency rules (O.C.G.A. § 47-2-70.1) to all other Georgia Tax Court employees.

Georgia firefighters and volunteer firefighters who are members of the Georgia Firefighter's Pension Fund, especially those approaching or past 25 years of service or considering reemployment after retirement; and judges and staff of the Georgia Tax Court, who would join or be governed by the Georgia Judicial Retirement System.

Firefighters nearing retirement age could keep working or volunteering without losing their pension, easing staffing pressure on fire departments while letting experienced firefighters supplement their income. Tax Court judges would gain a formal state pension pathway with the ability to carry over prior state service credit.

• Section 1 revises O.C.G.A. § 47-7-100 so members who retire after 25 years can keep working while receiving benefits, without paying dues or earning added service credit.
• Section 1 adds a new option letting members with at least 15 years of service apply for a vested monthly benefit payable at age 55 or upon leaving the job.
• Section 1 sets an early retirement factor table letting eligible members draw a reduced benefit starting as early as age 50, ranging from a 0.70 factor at 50 to 0.94 at 54.
• Section 2 amends O.C.G.A. § 47-7-101 to drop the seven-year minimum reemployment service requirement and lets certain reemployed retirees resume paying dues and earning service credit.
• Section 3 adds a new O.C.G.A. § 47-23-51 making Georgia Tax Court judges members of the Georgia Judicial Retirement System as of July 1, 2026, with rules for transferring service credit and paying its full actuarial cost.
• Section 4 adds a new compensation definition to O.C.G.A. § 47-23-100 for Tax Court judge members of the retirement system.
• Section 5 makes the entire Act effective July 1, 2026 only if certified as funded under the Public Retirement Systems Standards Law, or else it is automatically repealed that date.

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
• Georgia Tax Court
• judicial retirement
• early retirement