All Roll Calls
Yes: 152 • No: 0
FloridaHB 40652026HouseWALLET
West Palm Beach Firefighters Pension Fund, Palm Beach County
Sponsored By: Debra Tendrich (Democratic)
Signed by Governor
AppropriationIntergovernmental Affairs SubcommitteeGovernment Operations SubcommitteeState Affairs CommitteeRules
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Bill Overview
Analyzed Economic Effects
14 provisions identified: 5 benefits, 4 costs, 5 mixed.
Higher yearly pension cap for firefighters
For 2025, West Palm Beach firefighters' yearly pension benefit cap rises from $160,000 to $280,000. The cap receives cost-of-living adjustments under federal law. This raises the ceiling, rather than increasing every member's pension.
More payment options for firefighter survivors
A designated joint payment recipient can receive income when a retirement-eligible West Palm Beach firefighter dies before retiring. The member must have stayed employed after meeting age and service requirements, with a retirement option in effect. Separately, some pension options guarantee payments for a set period, then continue for the retiree's life. If the retiree and all named beneficiaries die before those guaranteed payments end, the board can authorize a lump sum. That payment covers the calculated value of the remaining payments.
Returning firefighters keep earlier service credit
West Palm Beach firefighters who leave can keep their contributions in the fund for five years while awaiting reemployment. Returning within five years allows them to retain credit for earlier active firefighter service. They no longer need to work three years after returning to keep that credit. Without reemployment within five years, their contributions are returned without interest.
Firefighter death and disability benefits capped
The West Palm Beach plan limits total death or disability benefits to 25% of the cost of all member benefits. This is a federal tax-compliance limit tied to benefit costs, not a stated percentage of salary. The cap can limit payments available to an affected member or beneficiary.
Firefighter pensions exclude overtime and leave
Overtime does not count as salary when calculating West Palm Beach firefighters' pensions. Lump-sum payments for unused vacation, sick, and personal leave also do not count. The leave exclusion covers payments at retirement or entry into DROP or BackDROP retirement programs. These exclusions can lower affected members' pension benefits.
Firefighters can buy credit within limits
West Palm Beach members can buy up to five years of eligible prior firefighter or U.S. military service credit. They must pay at least the current member contributions for that period; purchased credit does not count toward vesting. For plan limit years starting after December 31, 1997, additional credit can also cover nonservice periods or higher benefits. That option must already be offered by the system and cannot duplicate credit already received. Members must make a voluntary payment set by the system, capped at the added benefit's funding cost. The system must apply either the federal benefit limit or annual contribution limit to these additional-credit purchases.
Updated calculations can change firefighter pensions
The West Palm Beach fund updates the interest and life-expectancy figures used to calculate equivalent pension payment options. It replaces the fixed 8.00% rate and RP-2000 table with figures from the latest approved valuation. The mortality table uses a 50% male and 50% female mix for members and joint payment recipients. New figures apply July 1 following adoption and can change calculated pension values.
Firefighters gain flexible retirement account withdrawals
West Palm Beach members can take periodic partial lump-sum withdrawals from their Chapter 175 share accounts. DROP participants can choose partial lump-sum withdrawals after leaving employment. BackDROP participants can choose them after leaving employment for retirements after October 1, 2015. DROP and BackDROP payments must still follow federal minimum-distribution rules.
Retiring firefighters can transfer leave payouts
Eligible West Palm Beach firefighters can transfer sick, vacation, or other leave payouts into the pension fund at retirement. This includes entry into BackDROP, but only amounts permitted by law can be transferred. The option is unavailable for vested or non-vested termination. Transferred leave money stays invested for at least one year.
Firefighter retirement choices lock after payments
West Palm Beach members cannot change their retirement payment option after the first DROP deposit. The same rule applies after deposit of the calculated BackDROP balance. It also applies after the first retirement check is cashed or deposited.
Older firefighter service credit provision removed
The law removes a service-credit provision for West Palm Beach firefighters, including the chief, employed on April 30, 1959. That provision granted credit for Department service before May 1, 1959. Removing it can reduce pension credit for the affected historical group.
Required payment deadlines for firefighter pensions
West Palm Beach pension distributions must begin by April 1 after the later of the applicable age year or employment-ending year. The law lists age 70½ for members reaching it before December 31, 2019, and 72 for those reaching 72 before January 1, 2023. It lists age 73 for members reaching 72 after December 31, 2022, and 75 for those reaching 74 after December 31, 2032. After payments start, annuity payments must occur at least yearly, within the permitted life or life-expectancy period. After death, payment rules depend on whether payments started and whether the beneficiary is a spouse or another eligible beneficiary. If death occurs after payments start, the remaining money must be paid at least as rapidly as before death.
Small firefighter pensions can become lump sums
The West Palm Beach fund board can pay a member or beneficiary one lump sum instead of monthly pension payments. This option applies when the calculated total value of those payments is $7,000 or less. The board decides whether to use it. The lump sum ends the fund's payment obligations for that member.
Board oversees West Palm Beach firefighter pensions
The West Palm Beach firefighters' pension board decides plan questions, eligibility, participation, and benefit amounts. It processes applications and authorizes payments. It also reviews custodian and investment-agent reports and adopts uniform rules. These duties do not by themselves change a member's benefit amount.
Sponsors & Cosponsors
Sponsor
Debra Tendrich
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 3/11/2026
Senate Floor Vote
Yes: 36 • No: 0
House vote • 2/25/2026
House Floor Vote
Yes: 116 • No: 0
Actions Timeline
Chapter No. 2026-214
7/1/2026Approved by Governor
6/8/2026Signed by Officers and presented to Governor
5/27/2026Ordered enrolled
3/11/2026HouseIn Messages
3/11/2026HousePassed; YEAS 36 NAYS 0 -SJ 791
3/11/2026SenateRead 3rd time -SJ 791
3/11/2026SenateRead 2nd time -SJ 791
3/11/2026SenatePlaced on Calendar, on 2nd reading
3/11/2026SenateWithdrawn from Rules -SJ 785
3/11/2026SenatePlaced on Local Calendar, 03/11/26
3/9/2026SenateReceived
2/26/2026SenateReferred to Rules
2/25/2026SenateIn Messages
2/25/2026SenatePassed; YEAS 116, NAYS 0
2/25/2026HouseRead 3rd time
2/25/2026HouseAdded to Third Reading Calendar
2/25/2026HouseRead 2nd time
2/25/2026HouseBill added to Special Order Calendar (2/25/2026)
2/19/2026HouseAdded to Second Reading Calendar
2/10/2026HouseBill released to House Calendar
2/10/2026HouseReported out of State Affairs Committee
2/10/2026HouseFavorable by State Affairs Committee
2/10/2026HouseAdded to State Affairs Committee agenda
2/6/2026HouseNow in State Affairs Committee
2/5/2026House
Bill Text
er
6/8/2026
Filed
1/6/2026