1.1 	A bill for an act
1.2 	relating to retirement; Teachers Retirement Association; clarifying the definition 
1.3 	of termination of teaching service; lowering the age at which a teacher can receive 
1.4 	a retirement annuity from the Teachers Retirement Association and enter into a 
1.5 	return-to-work agreement; extending the suspension of earnings limitation for 
1.6 	retired teachers who return to teaching;amending Minnesota Statutes 2024, sections 
1.7 	354.05, subdivision 37; 354.444, subdivisions 2, 3; Laws 2022, chapter 65, article 
1.8 	3, section 1, subdivisions 2, as amended, 3, as amended.
1.9 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.10 	Section 1. Minnesota Statutes 2024, section 354.05, subdivision 37, is amended to read:
1.11 		Subd. 37.Termination of teaching service. "Termination of teaching service" means 
1.12 	the withdrawal of a member from active teaching service by resignation or the termination 
1.13 	of the member's teaching contract by the employer. A member is not considered to have 
1.14 	terminated teaching service, if before the age of 62 59-1/2, and before the effective date of 
1.15 	the termination or retirement, the member has entered into a contract to resume teaching 
1.16 	service with an employing unit covered by the provisions of this chapter. A contract to 
1.17 	return to work after retirement for an active member who has attained age 62 59-1/2 must 
1.18 	comply with the provisions of section 354.444.

1.19 	Sec. 2. Minnesota Statutes 2024, section 354.444, subdivision 2, is amended to read:
1.20 		Subd. 2.Eligibility. An eligible person is a person who:
1.21 	(1) is a teacher as defined by section 354.05, subdivision 2, who is at least age 62 59-1/2;
1.22 	(2) enters into a written agreement with the employing unit to return to work; and
2.1 	(3) retires under the provisions of section 354.44 and begins to draw an annuity from 
2.2 	the Teachers Retirement Association.

2.3 	Sec. 3. Minnesota Statutes 2024, section 354.444, subdivision 3, is amended to read:
2.4 		Subd. 3.Work agreement. (a) A member who is at least age 59-1/2 may, before the 
2.5 	effective date of retirement, enter into a written agreement to return to work with an 
2.6 	employing unit covered by the provisions of this chapter.
2.7 	(b) Participation, the amount of time worked, and the duration of participation under 
2.8 	this section must be mutually agreed upon by the employing unit and the employee. The 
2.9 	employing unit may require up to a one-year notice of intent to participate in the program 
2.10 	as a condition of participation. The employing unit shall determine the time of year the 
2.11 	employee shall work. Unless otherwise specified in this section, the employing unit may 
2.12 	not require a person to waive any rights under a collective bargaining agreement as a 
2.13 	condition of participation under this section.

2.14 	Sec. 4. Laws 2022, chapter 65, article 3, section 1, subdivision 2, as amended by Laws 
2.15 	2024, chapter 102, article 1, section 8, is amended to read:
2.16 		Subd. 2.Temporary suspension of earnings limitation for teachers covered by TRA 
2.17 	and SPTRFA. (a) Notwithstanding Minnesota Statutes, section 354.44, subdivision 5, no 
2.18 	portion of a reemployed teacher's annuity paid under Minnesota Statutes, chapter 354, shall 
2.19 	be deferred regardless of the amount of the salary earned from the teaching service during 
2.20 	the preceding fiscal year. This paragraph applies only to salary earned during fiscal years 
2.21 	2022, 2023, 2024, 2025, 2026, and 2027, 2028, 2029, and 2030 and annuity payments made 
2.22 	during calendar years 2023, 2024, 2025, 2026, 2027, and 2028, 2029, 2030, and 2031.
2.23 	(b) Notwithstanding Minnesota Statutes, section 354A.31, subdivision 3, no portion of 
2.24 	a reemployed teacher's annuity paid under Minnesota Statutes, chapter 354A, shall be 
2.25 	deferred or forfeited regardless of the amount of the salary earned from the teaching service 
2.26 	during the preceding calendar year. This paragraph applies only to salary earned during 
2.27 	calendar years 2022, 2023, 2024, 2025, 2026, and 2027, 2028, 2029, and 2030 and annuity 
2.28 	payments made during calendar years 2023, 2024, 2025, 2026, 2027, and 2028, 2029, 2030, 
2.29 	and 2031.

2.30 	Sec. 5. Laws 2022, chapter 65, article 3, section 1, subdivision 3, as amended by Laws 
2.31 	2024, chapter 102, article 1, section 9, is amended to read:
2.32 		Subd. 3.Expiration date. This section expires effective January 1, 2029 2032.

3.1 	Sec. 6. EFFECTIVE DATE.
 3.2 	Sections 1 to 5 are effective the day following final enactment.