CERTIFICATION OF ENROLLMENT
SECOND SUBSTITUTE SENATE BILL 5102
Chapter 117, Laws of 1999
56th Legislature
1999 Regular Session
FIRE INSURANCE PREMIUM TAX--DISTRIBUTION
EFFECTIVE DATE: 7/25/99
Passed by the Senate March 12, 1999 YEAS 46 NAYS 0
BRAD OWEN President of the Senate
Passed by the House April 12, 1999 YEAS 89 NAYS 5 |
CERTIFICATE
I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SECOND SUBSTITUTE SENATE BILL 5102 as passed by the Senate and the House of Representatives on the dates hereon set forth. |
CLYDE BALLARD Speaker of the House of Representatives |
TONY M. COOK Secretary
|
FRANK CHOPP Speaker of the House of Representatives |
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Approved April 28, 1999 |
FILED
April 28, 1999 - 4:08 p.m. |
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|
GARY LOCKE Governor of the State of Washington |
Secretary of State State of Washington |
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SECOND SUBSTITUTE SENATE BILL 5102
_______________________________________________
Passed Legislature - 1999 Regular Session
State of Washington 56th Legislature 1999 Regular Session
By Senate Committee on Ways & Means (originally sponsored by Senators Haugen, Snyder, Winsley, Goings, Gardner, T. Sheldon, Bauer, Rasmussen, Hale, McCaslin, Sellar, Swecker, Patterson, Morton, Prentice, Oke, Kohl‑Welles and Costa)
Read first time 03/05/99.
AN ACT Relating to distribution of the fire insurance premium tax to contribute toward the funding of fire fighting training and volunteer fire fighter pensions; and amending RCW 43.43.934, 43.43.944, 41.16.050, 41.24.170, 41.24.160, and 41.24.172.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 43.43.934 and 1998 c 245 s 65 are each amended to read as follows:
Except for matters relating to the statutory duties of the chief of the Washington state patrol that are to be carried out through the director of fire protection, the board shall have the responsibility of developing a comprehensive state policy regarding fire protection services. In carrying out its duties, the board shall:
(1)(a) Adopt a state fire training and education master plan that allows to the maximum feasible extent for negotiated agreements: (i) With the state board for community and technical colleges to provide academic, vocational, and field training programs for the fire service and (ii) with the higher education coordinating board and the state colleges and universities to provide instructional programs requiring advanced training, especially in command and management skills;
(b) Adopt minimum standards for each level of responsibility among personnel with fire suppression, prevention, inspection, and investigation responsibilities that assure continuing assessment of skills and are flexible enough to meet emerging technologies. With particular respect to training for fire investigations, the master plan shall encourage cross training in appropriate law enforcement skills. To meet special local needs, fire agencies may adopt more stringent requirements than those adopted by the state;
(c) Cooperate with the common schools, technical and community colleges, institutions of higher education, and any department or division of the state, or of any county or municipal corporation in establishing and maintaining instruction in fire service training and education in accordance with any act of congress and legislation enacted by the legislature in pursuance thereof and in establishing, building, and operating training and education facilities.
Industrial fire departments and private fire investigators may participate in training and education programs under this chapter for a reasonable fee established by rule;
(d)
Develop and adopt a master plan for constructing, equipping, maintaining, and
operating necessary fire service training and education facilities subject to
the provisions of chapter 43.19 RCW; ((and))
(e) Develop and adopt a master plan for the purchase, lease, or other acquisition of real estate necessary for fire service training and education facilities in a manner provided by law; and
(f) Develop and adopt a plan with a goal of providing training at the level of fire fighter one, as defined by the board, to all fire fighters in the state. The plan will include a reimbursement for fire protection districts and city fire departments of not less than two dollars for every hour of fire fighter one training. The Washington state patrol shall not provide reimbursement for more than one hundred fifty hours of fire fighter one training for each fire fighter trained.
(2) In addition to its responsibilities for fire service training, the board shall:
(a) Adopt a state fire protection master plan;
(b) Monitor fire protection in the state and develop objectives and priorities to improve fire protection for the state's citizens including: (i) The comprehensiveness of state and local inspections required by law for fire and life safety; (ii) the level of skills and training of inspectors, as well as needs for additional training; and (iii) the efforts of local, regional, and state inspection agencies to improve coordination and reduce duplication among inspection efforts;
(c) Establish and promote state arson control programs and ensure development of local arson control programs;
(d) Provide representation for local fire protection services to the governor in state-level fire protection planning matters such as, but not limited to, hazardous materials control;
(e) Recommend to the director of community, trade, and economic development rules on minimum information requirements of automatic location identification for the purposes of enhanced 911 emergency service;
(f) Seek and solicit grants, gifts, bequests, devises, and matching funds for use in furthering the objectives and duties of the board, and establish procedures for administering them;
(g) Promote mutual aid and disaster planning for fire services in this state;
(h) Assure the dissemination of information concerning the amount of fire damage including that damage caused by arson, and its causes and prevention; and
(i) Implement any legislation enacted by the legislature to meet the requirements of any acts of congress that apply to this section.
(3) In carrying out its statutory duties, the board shall give particular consideration to the appropriate roles to be played by the state and by local jurisdictions with fire protection responsibilities. Any determinations on the division of responsibility shall be made in consultation with local fire officials and their representatives.
To the extent possible, the board shall encourage development of regional units along compatible geographic, population, economic, and fire risk dimensions. Such regional units may serve to: (a) Reinforce coordination among state and local activities in fire service training, reporting, inspections, and investigations; (b) identify areas of special need, particularly in smaller jurisdictions with inadequate resources; (c) assist the state in its oversight responsibilities; (d) identify funding needs and options at both the state and local levels; and (e) provide models for building local capacity in fire protection programs.
Sec. 2. RCW 43.43.944 and 1995 c 369 s 21 are each amended to read as follows:
(1)
The fire service training account is hereby established in the state treasury.
The ((Washington state patrol shall deposit in the account)) fund
shall consist of:
(a) All fees received by the Washington state patrol for fire service training;
(b) All grants and bequests accepted by the Washington state patrol under RCW 43.43.940; and
(c) Twenty percent of all moneys received by the state on fire insurance premiums.
(2) Moneys in the account may be appropriated only for fire service training.
Sec. 3. RCW 41.16.050 and 1994 c 273 s 23 are each amended to read as follows:
There
is hereby created and established in the treasury of each municipality a fund
which shall be known and designated as the firemen's pension fund, which shall
consist of: (1) All bequests, fees, gifts, emoluments, or donations given or paid
thereto; (2) ((forty-five)) twenty-five percent of all moneys
received by the state from taxes on fire insurance premiums; (3) taxes paid
pursuant to the provisions of RCW 41.16.060; (4) interest on the investments of
the fund; and (5) contributions by fire fighters as provided for herein. The
moneys received from the tax on fire insurance premiums under the provisions of
this chapter shall be distributed in the proportion that the number of paid
fire fighters in the city, town, or fire protection district bears to the total
number of paid fire fighters throughout the state to be ascertained in the
following manner: The secretary of the firemen's pension board of each city,
town, and fire protection district now or hereafter coming under the provisions
of this chapter shall within thirty days after June 7, 1961, and on or before
the fifteenth day of January thereafter, certify to the state treasurer the
number of paid fire fighters in the fire department in such city, town, or fire
protection district. For any city or town annexed by a fire protection
district at any time before, on, or after June 9, 1994, the city or town shall
continue to certify to the state treasurer the number of paid fire fighters in
the city or town fire department immediately before annexation until all
obligations against the firemen's pension fund in the city or town have been
satisfied. For the purposes of the calculation in this section, the state
treasurer shall subtract the number certified by the annexed city or town from
the number of paid fire fighters certified by an annexing fire protection
district. The state treasurer shall on or before the first day of June of each
year deliver to the treasurer of each city, town, and fire protection district
coming under the provisions of this chapter his or her warrant, payable to each
city, town, or fire protection district for the amount due such city, town or
fire protection district ascertained as herein provided and the treasurer of
each such city, town, or fire protection district shall place the amount
thereof to the credit of the firemen's pension fund of such city, town, or fire
protection district.
Sec. 4. RCW 41.24.170 and 1995 c 11 s 7 are each amended to read as follows:
Except as provided in RCW 41.24.410, whenever any participant has been a member and served honorably for a period of ten years or more as an active member in any capacity, of any regularly organized volunteer fire department or law enforcement agency of any municipality in this state, and which municipality and participant are enrolled under the retirement provisions, and the participant has reached the age of sixty-five years, the board of trustees shall order and direct that he or she be retired and be paid a monthly pension as provided in this section.
Whenever
a participant has been a member, and served honorably for a period of
twenty-five years or more as an active member in any capacity, of any regularly
organized volunteer fire department or law enforcement agency of any
municipality in this state, and he or she has reached the age of sixty-five
years, and the annual retirement fee has been paid for a period of twenty-five
years, the board of trustees shall order and direct that he or she be retired
and such participant be paid a monthly pension of two hundred ((twenty-five))
eighty dollars from the fund for the balance of that participant's life.
Whenever
any participant has been a member, and served honorably for a period of
twenty-five years or more as an active member in any capacity, of any regularly
organized volunteer fire department or law enforcement agency of any
municipality in this state, and the participant has reached the age of
sixty-five years, and the annual retirement fee has been paid for a period of
less than twenty-five years, the board of trustees shall order and direct that
he or she be retired and that such participant shall receive a minimum monthly
pension of ((twenty-five)) thirty dollars increased by the sum of
((eight)) ten dollars each month for each year the annual fee has
been paid, but not to exceed the maximum monthly pension provided in this
section, for the balance of the participant's life.
No pension provided in this section may become payable before the sixty-fifth birthday of the participant, nor for any service less than twenty-five years: PROVIDED, HOWEVER, That:
(1)
Any participant, ((upon completion of)) who is older than fifty-nine
years of age, less than sixty-five years of age, and has completed
twenty-five ((years')) years or more of service ((and
attainment of age sixty,)) may irrevocably elect((,)) a reduced
monthly pension in lieu of the pension ((to which)) that participant
would be entitled to under this section at age sixty-five((, to)).
The participant who elects this option shall receive the reduced pension
for the balance of his or her life ((a monthly pension equal to sixty
percent of such pension.
(2)
Any participant, upon completion of twenty-five years' service and attainment
of age sixty-two, may irrevocably elect, in lieu of the pension to which that
participant would be entitled under this section at age sixty-five, to receive
for the balance of his or her life a monthly pension equal to seventy-five
percent of such pension.
(3)
Any participant, upon completion of less than twenty-five years of service
shall receive the applicable reduced pension provided in this subsection,
according to the age at which that participant elects to begin to receive the
pension. If receipt of the benefits begins at age sixty-five the participant
shall receive one hundred percent of the reduced benefit; at age sixty-two the
participant shall receive seventy-five percent of the reduced benefit; and at
age sixty the participant shall receive sixty percent of the reduced benefit)). The
reduced monthly pension is calculated as a percentage of the pension the
participant would be entitled to at age sixty-five. The percentage used in the
calculation is based upon the age of the participant at the time of retirement
as follows:
Age 60 Sixty percent
Age 61 Sixty-eight percent
Age 62 Seventy-six percent
Age 63 Eighty-four percent
Age 64 Ninety-two percent
(2) If a participant is age sixty-five or older but has less than twenty-five years of service, the participant is entitled to a reduced benefit. The reduced benefit shall be computed as follows:
(a)
Upon completion of ten years, but less than fifteen years of service, a monthly
pension equal to ((fifteen)) twenty percent of such pension as
the participant would have been entitled to receive at age sixty-five after
twenty-five years of service;
(b) Upon completion of fifteen years, but less than twenty years of service, a monthly pension equal to thirty-five percent of such pension as the participant would have been entitled to receive at age sixty-five after twenty-five years of service; and
(c)
Upon completion of twenty years, but less than twenty-five years of service, a
monthly pension equal to ((sixty)) seventy-five percent of such
pension as the participant would have been entitled to receive at age
sixty-five after twenty-five years of service.
(3) If a participant with less than twenty-five years of service elects to retire after turning age sixty but before turning age sixty-five, the participant's retirement allowance is subject:
(a) First to the reduction under subsection (2) of this section based upon the participant's years of service; and
(b) Second to the reduction under subsection (1) of this section based upon the participant's age.
Sec. 5. RCW 41.24.160 and 1998 c 151 s 1 are each amended to read as follows:
(1) Whenever a fire fighter, or a reserve officer provided a benefit under this section, dies as the result of injuries received, or sickness contracted in consequence or as the result of the performance of his or her duties, the board of trustees shall order and direct the payment of the sum of one hundred fifty-two thousand dollars to his widow or her widower, or if there is no widow or widower, then to his or her dependent child or children, or if there is no dependent child or children, then to his or her dependent parents or either of them, or if there are no dependent parents or parent, then the death benefit shall be paid to the member's estate, and the sum of one thousand two hundred seventy-five dollars per month to his widow or her widower during his or her life together with the additional monthly sum of one hundred ten dollars for each child of the member, unemancipated or under eighteen years of age, dependent upon the member for support at the time of his or her death, to a maximum total of two thousand five hundred fifty dollars per month.
(2) If the widow or widower does not have legal custody of one or more dependent children of the deceased fire fighter or if, after the death of the fire fighter, legal custody of such child or children passes from the widow or widower to another person, any payment on account of such child or children not in the legal custody of the widow or widower shall be made to the person or persons having legal custody of such child or children. Such payments on account of such child or children shall be subtracted from the amount to which such widow or widower would have been entitled had such widow or widower had legal custody of all the children and the widow or widower shall receive the remainder after such payments on account of such child or children have been subtracted. If there is no widow or widower, or the widow or widower dies while there are children, unemancipated or under eighteen years of age, then the amount of eight hundred twenty-five dollars per month shall be paid for the youngest or only child together with an additional seventy dollars per month for each additional of such children to a maximum of one thousand six hundred fifty dollars per month until they become emancipated or reach the age of eighteen years; and if there are no widow or widower, child, or children entitled thereto, then to his or her parents or either of them the sum of eight hundred twenty-five dollars per month for life, if it is proved to the satisfaction of the board that the parents, or either of them, were dependent on the deceased for their support at the time of his or her death. In any instance in subsections (1) and (2) of this section, if the widow or widower, child or children, or the parents, or either of them, marries while receiving such pension the person so marrying shall thereafter receive no further pension from the fund.
(3) In the case provided for in this section, the monthly payment provided may be converted in whole or in part into a lump sum payment, not in any case to exceed twelve thousand dollars, equal or proportionate, as the case may be, to the actuarial equivalent of the monthly payment in which event the monthly payments shall cease in whole or in part accordingly or proportionately. Such conversion may be made either upon written application to the state board and shall rest in the discretion of the state board; or the state board is authorized to make, and authority is hereby given it to make, on its own motion, lump sum payments, equal or proportionate, as the case may be, to the value of the annuity then remaining in full satisfaction of claims due to dependents. Within the rule aforesaid the amount and value of the lump sum payment may be agreed upon between the applicant and the state board. Any person receiving a monthly payment under this section on June 29, 1961, may elect, within two years, to convert such payments into a lump sum payment as provided in this section.
Sec. 6. RCW 41.24.172 and 1995 c 11 s 9 are each amended to read as follows:
Before beginning to receive the pension provided for in RCW 41.24.170, the participant shall elect, in a writing filed with the state board, to have the pension paid under either option 1 or 2, with option 2 calculated so as to be actuarially equivalent to option 1.
(1) Option 1. A participant electing this option shall receive a monthly pension payable throughout the participant's life. However, if the participant dies before the total pension paid to the participant equals the amount paid into the fund, then the balance shall be paid to the participant's surviving spouse, or if there be no surviving spouse, then to the participant's legal representatives.
(2) Option 2. A participant electing this option shall receive a reduced monthly pension, which upon the participant's death shall be continued throughout the life of and paid to the participant's surviving spouse named in the written election filed with the state board, however, in the event that the surviving spouse dies before the participant, the participant's monthly retirement allowance shall increase, effective the first day of the following month, to the monthly amount that would have been received had the participant elected option 1.
Passed the Senate March 12, 1999.
Passed the House April 12, 1999.
Approved by the Governor April 28, 1999.
Filed in Office of Secretary of State April 28, 1999.