WSR 03-07-063




[ Filed March 14, 2003, 4:48 p.m. ]

Subject of Possible Rule Making: The 2003 legislature is considering a fallen heroes' survivor benefit bill (SB 5100, HB 1208). If passed, this bill would provide that pension payments to qualifying beneficiaries of public safety officers who died in the line of duty would not be subject to federal income tax, as provided in federal law. If passed, it may be necessary for DRS to make appropriate rule changes in LEOFF (chapter 415-104 WAC), PERS (chapter 415-108 WAC), and/or WSP (chapter 415-103 WAC).

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 41.50.050(5); new section in chapter 41.04 RCW (if the legislature passes SB 5100 or HB 1208).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Qualifications for who will be covered by the new law, a definition of "public safety officer," processes for tax documents, and other details may have to be covered by WAC if and when the legislature passes this bill.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: DRS will communicate with the Internal Revenue Service and the Washington State Department of Labor and Industries as needed in developing any WAC.

Process for Developing New Rule: The Department of Retirement Systems (DRS) staff will work on the project, with the assistance of the Office of the Attorney General. The public is invited and encouraged to participate, as described below.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. DRS encourages your active participation in the rule-making process. Anyone interested in participating should contact the rules coordinator, below. After the rule(s) is drafted, DRS will file a copy with the Office of the Code Reviser with a notice of proposed rule making, and send a copy to everyone currently on the mailing list and anyone else who requests a copy. For more information on how to participate, please contact Merry A. Kogut, Rules Coordinator, Department of Retirement Systems, Mailstop 48380, P.O. Box 48380, Olympia, WA 98504-8380, voice (360) 664-7291, TTY (360) 586-5450, e-mail, fax (360) 753-3166.

March 12, 2003

Merry A. Kogut

Rules Coordinator

Legislature Code Reviser 


Washington State Code Reviser's Office