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Iowa Bill Exempts Retired Law Enforcement Officers Working as School Resource Officers from Retirement Allowance Reductions

Original title: A bill for an act relating to retirement benefits of retired members reemployed as school resource officers under the Iowa public employees’ retirement system and the municipal fire and police retirement system.

Last action · February 11, 2026: Subcommittee recommends passage.Sponsor: Mark Lofgren

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Retired law enforcement officers reemployed as school resource officers can opt out of IPERS coverage, continue receiving full retirement allowances without earnings-based reductions starting July 1, 2026, and maintain service retirement allowances under the .

Why it matters

Affects retired police officers returning to work in schools by allowing them to earn salaries without facing the standard retirement benefit reductions or mandatory re-enrollment in public pension systems.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Retired law enforcement officers

They are given the option to opt out of IPERS coverage, are exempted from retirement allowance earnings reductions starting July 1, 2026, and may continue receiving municipal retirement allowances while reemployed as school resource officers.

Directly affected

Law enforcement agencies

They employ certified law enforcement officers as school resource officers under modified retirement benefit and coverage rules.

Key Facts

  • A retired member who is a certified law enforcement officer reemployed as a school resource officer may elect out of IPERS coverage within sixty days of reemployment.
  • An election to opt out of IPERS coverage is irrevocable upon approval from the system.
  • Beginning July 1, 2026, retirement allowance reductions for earning over $50,000 do not apply to retired certified law enforcement officers reemployed as school resource officers.
  • For members whose first month of entitlement is July 2026 or later, covered employment under IPERS does not include employment as a school resource officer.
Show all 5 facts
  • A retired member of the municipal fire and police retirement system reemployed as a school resource officer may continue to receive a service retirement allowance during reemployment without recalculation.

Frequently Asked Questions

Can a retired officer working as a school resource officer opt out of IPERS coverage?
Yes, a retired member who is a certified law enforcement officer and is reemployed as a school resource officer may elect out of coverage by filing an election with the system within sixty days of reemployment.
Will a retired officer's pension be reduced if they earn over $50,000 as a school resource officer?
Beginning July 1, 2026, the reduction in a member's retirement allowance under section 97B.48A shall not apply to a member who is a certified law enforcement officer and is reemployed as a school resource officer.
Do municipal fire and police retirement system members continue to receive their allowance upon reemployment as a school resource officer?
Yes, a retired member who is reemployed by a law enforcement agency as a school resource officer may continue to receive a service retirement allowance during the period of reemployment.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

5 actions
  1. Feb 11, 2026Iowa Legislature
    Subcommittee recommends passage.
  2. Feb 10, 2026Iowa Legislature
    Subcommittee Meeting: 02/11/2026 10:30AM Room 217 Conference Room.
  3. Feb 3, 2026Senate
    Subcommittee: Pike, Salmon, and Winckler. S.J. 190 .
  4. Jan 28, 2026HouseIntroduced
    Introduced, referred to State Government. H.J. 163 .
  5. Jan 27, 2026SenateIntroduced
    Introduced, referred to Education. S.J. 146 .

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Pension Exemption for School Resource Officers

The legislation carves out a specific exemption for retired law enforcement officers working as school resource officers from standard post-retirement earnings limits and mandatory pension re-enrollment.

Connected Entities

Mark Lofgren, Iowa
PersonMark Lofgren“Bill sponsor in the Iowa Senate”Map →
locationIowa“State jurisdiction enacting the legislation”Map →

Sources

Open source document

www.legis.iowa.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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