To expand the EMS retirement system

HB 2109 amends West Virginia's Emergency Medical Services (EMS) Retirement System to increase retirement benefits for EMS workers. It changes the calculation of "accrued benefit" to provide 2.75% per year for the first 20 years of service (up from 2.6%), with a new maximum benefit of 90% of final salary (up from 67%). The bill specifically affects EMS personnel, including 911 operators, with different benefit formulas based on whether they repaid past contributions for transferred service. These changes apply to all covered EMS workers under the system, adjusting both the rate of benefit accrual and the maximum payout.