SB452: SB452 Retirement and Pension; maximum employer contribution to a 401(k) for certain state law enforcement officers; increase

Georgia's public employee 401(k) plan (O.C.G.A. § 47-2-357) already lets the state match a portion of an employee's own contributions, with extra matching for employees who have more than five years of service. This bill increases that extra matching specifically for state law enforcement officers, defined as certain peace officers with the Department of Community Supervision and sworn officers certified by the Georgia Peace Officer Standards and Training Council. Starting July 1, 2026, if such an officer has more than five years of creditable service and contributes at least 5 percent of pay to their 401(k), the state as employer must add 2 percent of the officer's pay for each year of service beyond five years, up to a total employer contribution cap of 15 percent of pay. Other, non-law-enforcement members keep the existing 0.5 percent per year formula with a 9 percent cap. The law takes effect July 1, 2026.

• Creates a higher employer 401(k) match specifically for state law enforcement officers with more than five years of creditable service.
• Sets the new match at 2 percent of pay per year of service beyond five years, compared to 0.5 percent for other members.
• Raises the overall employer contribution cap for these officers to 15 percent of compensation, up from the 9 percent cap that applies to other members.
• Defines 'state law enforcement officer' to include certain Department of Community Supervision peace officers and officers certified by the Georgia Peace Officer Standards and Training Council.
• Sets the effective date of the new higher match and cap as July 1, 2026.

State law enforcement officers covered by Georgia's public employee 401(k) plan, including certain Department of Community Supervision peace officers and other state-certified sworn law enforcement officers, along with the state agencies that employ them and administer the retirement plan.

Eligible officers with more than five years of service who contribute at least 5 percent of their pay would see the state add substantially more to their retirement accounts than before, up to 15 percent of pay instead of 9 percent, potentially boosting long-term retirement savings for these public safety employees.

• Section 1 amends O.C.G.A. § 47-2-357(a) to define 'state law enforcement officer,' covering certain Department of Community Supervision peace officers and Georgia Peace Officer Standards and Training Council certified officers.
• Section 1 keeps the base employer match at up to 5 percent of pay for all participating members who contribute matching amounts, under subsection (d)(1).
• Section 1 adds subsection (d)(3), giving state law enforcement officers with over five years of service an extra 2 percent employer match per year of service beyond five, capped at 15 percent total employer contribution.
• Non-law-enforcement members with over five years of service keep the existing 0.5 percent per year extra match under subsection (d)(2), capped at 9 percent total.
• Section 1 preserves existing rules that employer contributions remain subject to federal law limits and that members may make additional contributions within those federal limits.
• Section 2 sets the effective date of the Act as July 1, 2026.
• Section 3 repeals any conflicting laws.

1. 2026-05-06Effective Date 2026-07-01
2. 2026-05-06Act 414
3. 2026-05-06Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-19House Passed/Adopted (House)
6. 2026-03-19House Third Readers (House)
7. 2026-03-18House Committee Favorably Reported (House)
8. 2026-02-19House Second Readers (House)

• Bo Hatchett (R, SD-050)Primary sponsor
• Randy Robertson (R, SD-029)
• Brian Strickland (R, SD-042)
• Blake Tillery (R, SD-019)
• John Albers (R, SD-056)
• Steve Gooch (R, SD-051)
• Jason Anavitarte (R, SD-031)
• Matt Brass (R, SD-006)
• Timothy Bearden (R, SD-030)
• Russ Goodman (R, SD-008)
• Ben Watson (R, SD-001)
• Billy Hickman (R, SD-004)
• Mike Hodges (R, SD-003)
• Jason T. Dickerson (R, SD-021)
• Max Burns (R, SD-023)
• Chuck Payne (R, SD-054)
• Drew Echols (R, SD-049)
• Chuck Hufstetler (R, SD-052)
• Greg Dolezal (R, SD-027)
• Lee Anderson (R, SD-024)
• Kay Kirkpatrick (R, SD-032)
• Shawn Still (R, SD-048)
• Frank Ginn (R, SD-047)
• Clint Dixon (R, SD-045)
• Larry Walker (R, SD-020)
• Bill Cowsert (R, SD-046)
• Ed Setzler (R, SD-037)
• Marty Harbin (R, SD-016)
• Sam Watson (R, SD-011)
• Ricky Williams (R, SD-025)
• Carden Summers (R, SD-013)
• John Carson (R, HD-046)

1. PassedSenate voteFebruary 17, 2026

   49 yea, 0 nay (2 not voting, 3 absent)

   Passage: Senate Vote #549

2. PassedHouse voteMarch 19, 2026

   163 yea, 0 nay (4 not voting, 9 absent)

   Passage: House Vote #730

• public pensions
• law enforcement benefits
• 401(k) retirement plans
• state employee compensation