Authorizing length of service award programs for volunteer fire fighters, emergency medical care providers, and reserve peace officers

This bill authorizes a municipality, defined as a city, county, township, benefited fire district, or agency authorized by law to provide emergency response services, to establish a length of service award program as described in section 457(e)(11) of the Internal Revenue Code for volunteer fire fighters, emergency medical care providers, and reserve peace officers. The bill provides that the governing body of a municipality that establishes the program shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, emergency medical care providers, and reserve peace officers minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program. The bill also establishes a length of service award program grant fund under the control of the state fire service and emergency response council. Moneys in the fund are appropriated to the state fire service and emergency response council for grants to municipalities establishing a length of service award program to provide contributions to the program on behalf of participants. The bill requires the state fire service and emergency response council to develop and submit to the state fire marshal for adoption rules establishing a grant application process which shall provide for up to a dollar-for-dollar funding match from a municipality establishing a length of service award program. The bill further provides that moneys in the fund shall not revert at the end of a fiscal year and that interest or earnings on moneys deposited in the fund shall be credited to the fund.