To expand the EMS retirement system

HB 4182 amends West Virginia's Emergency Medical Services (EMS) Retirement System to increase the maximum retirement benefit from 67% to 90% of a member's final average salary. It adjusts annual benefit accrual rates to 2.75% for the first 20 years of service (up from 2.6%), 2% for years 21-25, and 1.5% for each year beyond 25. The bill also sets new employee contribution rates (10.5% when underfunded below 70% funding, 8.5% when reaching 70% funding) and applies these changes specifically to EMS members and 911 personnel/home confinement officers with transferred assets, differing based on whether past contributions were repaid. These provisions directly affect current and future retirees in the EMS retirement system.