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

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 (LOSAP) as described in section 457(e)(11) of the Internal Revenue Code for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers. The bill provides that the governing body of a municipality that establishes a LOSAP 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, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the LOSAP. The bill also establishes a LOSAP grant fund under the control of the department of revenue.5 million is appropriated from the sports wagering receipts fund to the department for deposit in the LOSAP grant fund.5 million as of July of the fiscal year is transferred from the sports wagering receipts fund to the LOSAP grant fund. Moneys in the fund are appropriated to the department for grants to municipalities that have established a LOSAP to provide contributions to the program on behalf of participants. The bill requires the department to adopt rules establishing a grant application process that shall provide for up to a dollar-for-dollar funding match, in an amount not to exceed $300 per award recipient per year from the fund, to a municipality that has established a LOSAP, provided that award recipients personally contribute a like amount. The bill also requires the grant process to allow a municipality to use moneys received from any source for purposes of providing the funding match required by the bill. The provisions of the bill are repealed July 1, 2030.