SB 452: Retirement and Pension; maximum employer contribution to a 401(k) for certain state law enforcement officers; increase

Georgia already lets state employees enroll in a 401(k) style retirement savings plan under O.C.G.A. § 47-2-357, with the state matching a portion of what employees contribute. Currently, after five years of service, the state can add an extra 0.5 percent match for each year of service beyond five, capped at a 9 percent total employer contribution. This bill creates a new category called 'state law enforcement officer,' covering peace officers employed by the Department of Community Supervision and certain sworn officers certified by the Georgia Peace Officer Standards and Training Council. For these officers, starting July 1, 2026, the extra match for years of service beyond five rises to 2 percent per year, and the total employer contribution cap rises to 15 percent of the officer's pay, as long as the officer contributes at least 5 percent of their own salary. The law would take effect July 1, 2026.

• Creates a new legal definition of 'state law enforcement officer' covering certain peace officers at the Department of Community Supervision and other certified sworn officers.
• Raises the extra employer 401(k) match for these officers from 0.5 percent to 2 percent of pay for each year of creditable service beyond five years.
• Increases the overall cap on employer 401(k) contributions for these officers from 9 percent to 15 percent of compensation.
• Keeps the existing 9 percent employer contribution cap and 0.5 percent per-year match in place for all other state employees covered by the plan.
• Sets the effective date for these changes as July 1, 2026.

The bill affects state law enforcement officers, specifically peace officers employed by the Department of Community Supervision and sworn officers certified by the Georgia Peace Officer Standards and Training Council, along with the state agencies that employ them and administer their 401(k) retirement contributions.

Qualifying officers with more than five years of service who contribute at least 5 percent of their pay would see significantly larger state contributions to their retirement savings, up to 15 percent of their salary instead of 9 percent, changing the long-term value of their retirement benefits compared with other state employees.

• Section 1 adds a new definition of 'state law enforcement officer' to O.C.G.A. § 47-2-357, covering Department of Community Supervision peace officers and certain certified sworn officers.
• Section 1 keeps the base employer match of up to 5 percent for any employee who contributes an equal share of salary into the 401(k) account.
• Section 1 changes the additional service-based match for non-law-enforcement members starting July 1, 2026, but keeps the rate at 0.5 percent per year over five years and the 9 percent overall cap.
• Section 1 adds a new paragraph (3) giving state law enforcement officers a 2 percent additional match per year of service beyond five years, capped at a 15 percent total employer contribution.
• 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 (Senado)
4. 2026-04-10Senate Sent to Governor (Senado)
5. 2026-03-19House Passed/Adopted (Cámara de Representantes)
6. 2026-03-19House Third Readers (Cámara de Representantes)
7. 2026-03-18House Committee Favorably Reported (Cámara de Representantes)
8. 2026-02-19House Second Readers (Cámara de Representantes)

• Bo Hatchett (R, SD-050)Patrocinador principal
• 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. AprobadaVotación: Senado17 de febrero de 2026

   49 a favor, 0 en contra (2 sin votar, 3 ausentes)

   Passage: Senate Vote #549

2. AprobadaVotación: Cámara de Representantes19 de marzo de 2026

   163 a favor, 0 en contra (4 sin votar, 9 ausentes)

   Passage: House Vote #730

• state employee retirement
• 401(k) contributions
• law enforcement benefits
• public pensions
• Department of Community Supervision