SB 978 West Virginia Senate · 2026 Regular Session

Authorizing certain municipalities to become members of Municipal Police Officers and Firefighters Retirement System

SB 978 allows West Virginia municipalities currently using the Emergency Medical Services Retirement System (EMSR) for police and firefighters to join the Municipal Police Officers and Firefighters Retirement System (MPFRS). It specifically enables municipalities to include only police and firefighters hired on or after July 1, 2015, in the MPFRS, while those hired before that date remain in the EMSR. Municipalities must elect to join by July 1, 2027, and must notify eligible employees within 30 days, giving them 90 days to choose to switch to the MPFRS. The bill requires the Consolidated Public Retirement Board to transfer assets and service credit from the EMSR to the MPFRS for employees who switch.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
Senate Passage
Feb 2026
House of Delegates Passage
Governor
Introduced Feb 17, 2026 Last action Mar 2, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version Committee Substitute · 5 edits
MODERATE
The bill was rewritten from a draft version to a committee substitute, changing the target retirement system from the 'Emergency Medical Services Retirement System' to the 'Public Employees Retirement System' and adding a new requirement for employees to make a 4% makeup contribution. This significantly alters the financial obligations for municipalities and employees transferring to the new police and firefighter retirement plan.
Scope change
The bill's scope shifted from affecting the Emergency Medical Services Retirement System to affecting the Public Employees Retirement System, changing which employees are eligible to transfer and which funds are involved.
ELIGIBILITY

The specific retirement system targeted for transfer changed from the 'Emergency Medical Services Retirement System' to the 'Public Employees Retirement System'.

FISCAL

A new requirement was added for transferring employees to pay a 4% makeup contribution to the new plan.

REQUIREMENT

Detailed formulas and procedures were added to calculate the exact amount of assets to be transferred based on funded percentages.

ENFORCEMENT

Consequences were added for employees who fail to pay the required 4% contribution, including the reversal of the transfer.

DEFINITION

The title and section text were updated to reflect the change from the Emergency Medical Services system to the Public Employees system.

Floor votes · Senate Feb 26, 2026

How they voted

330
Passed
Total votes 33
Feb 26, 2026
D Democratic2
2 Yea
100% Yea
R Republican31
31 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
19
Key actions
2
Committee
5
Mar 2, 2026
Committee
To Finance
lower
Feb 27, 2026
Committee
To House Finance
lower
Feb 27, 2026
Introduced
Introduced in House
lower
Feb 26, 2026
Upper · Passed
Passed Senate (Roll No. 244)
upper
Feb 24, 2026
Upper · Passed
Reported do pass
upper
Feb 23, 2026
Committee
To Finance
upper
Feb 23, 2026
Committee
Committee substitute reported, but first to Finance
upper
Feb 17, 2026
Introduced
Introduced in Senate
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Eric Tarr
Eric Tarr
RRepublican
WV
4