Relating to employer contributions for retirees of the Teacher Retirement System of Texas who resume certain employment with a public school.

SB 2491 modifies how school districts contribute to the Teacher Retirement System of Texas (TRS) when retirees return to work at public schools. It requires districts to pay the difference between what the retiree would contribute if actively employed and the state's standard contribution amount, but only if the retiree's share exceeds the state's share. This applies specifically to retirees resuming certain public school employment, with the new rules taking effect for the 2025-2026 school year. The bill does not change retirement benefits but adjusts employer contribution calculations for this specific scenario.