Florida Senate - 2024 SB 242 By Senator Hooper 21-00467-24 2024242__ 1 A bill to be entitled 2 An act relating to the cost-of-living adjustment of 3 retirement benefits; amending s. 121.101, F.S.; 4 revising how the cost-of-living adjustment of benefits 5 for certain retirees and beneficiaries is calculated; 6 providing a declaration of important state interest; 7 providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Subsection (5) of section 121.101, Florida 12 Statutes, is amended, and subsection (3) of that section is 13 republished, to read: 14 121.101 Cost-of-living adjustment of benefits.— 15 (3) Commencing July 1, 1987, the benefit of each retiree 16 and annuitant whose effective retirement date is before July 1, 17 2011, shall be adjusted annually on July 1 as follows: 18 (a) For those retirees and annuitants who have never 19 received a cost-of-living adjustment under this section, the 20 amount of the monthly benefit payable for the 12-month period 21 commencing on the adjustment date shall be the amount of the 22 member’s initial benefit plus an amount equal to a percentage of 23 the member’s initial benefit; this percentage is derived by 24 dividing the number of months the member has received an initial 25 benefit by 12, and multiplying the result by 3. 26 (b) For those retirees and annuitants who have received a 27 cost-of-living adjustment under this subsection, the adjusted 28 monthly benefit shall be the amount of the monthly benefit being 29 received on June 30 immediately preceding the adjustment date 30 plus an amount equal to 3 percent of this benefit. 31 (5) Notwithstanding subsection (4), beginning July 1, 2024, 32 and each July 1 thereafter, the cost-of-living adjustment of 33 each retiree and annuitant shall be adjustedsubject to the34availability of funding and the Legislature enacting sufficient35employer contributions specifically for the purpose of funding36the expiration of the cost-of-living adjustment specified in37subsection (4), in accordance with s. 14, Art. X of the State38Constitution, the cost-of-living adjustment formula provided for39in subsection (4) shall expire effective June 30, 2016, and the40benefit of each retiree and annuitant shall be adjusted on each41July 1 thereafter,as provided in subsection (3). 42 Section 2. The Legislature finds that a proper and 43 legitimate state purpose is served when employees and retirees 44 of the state and its political subdivisions, and the dependents, 45 survivors, and beneficiaries of such employees and retirees, are 46 extended the basic protections afforded by governmental 47 retirement systems that provide fair and adequate benefits and 48 that are managed, administered, and funded in an actuarially 49 sound manner as required by s. 14, Article X of the State 50 Constitution and part VII of chapter 112, Florida Statutes. 51 Therefore, the Legislature determines and declares that this act 52 fulfills an important state interest. 53 Section 3. This act shall take effect July 1, 2024.