Authorizing municipalities to elect to participate in Municipal Police Officers and Firefighters Retirement System

SB 1076 allows municipalities in West Virginia that currently have police officers and firefighters not enrolled in any state retirement system to choose to join the Municipal Police Officers and Firefighters Retirement System. Municipalities must elect to participate by December 1, 2026, after which all new hires for these roles automatically become members of the system. Existing officers and firefighters hired before January 1, 2027, must choose by March 31, 2027, whether to join the system, but cannot transfer existing retirement credits or participate in other employer retirement plans. This bill does not create new benefits but enables municipalities to opt into an existing retirement system for their public safety employees.