Mississippi 2026 Regular Session

Mississippi Senate Bill SB2700

Introduced
1/19/26  
Refer
1/19/26  

Caption

AN ACT TO EXTEND THE REPEALER ON THE MISSISSIPPI LENGTH-OF-SERVICE AWARD PROGRAM (LOSAP) FOR THE RECRUITMENT AND RETENTION OF VOLUNTEER FIREFIGHTERS BY PROVIDING PAID LENGTH-OF-SERVICE AWARDS TO ELIGIBLE VOLUNTEER FIREFIGHTERS; AND FOR RELATED PURPOSES.

Summary

SB 2700 extends the sunset date for Mississippi’s Length-of-Service Award Program (LOSAP) for volunteer firefighters from July 1, 2026 to July 1, 2030. The program is administered by the Mississippi Insurance Department and a board of trustees, and it provides paid length-of-service awards as a defined contribution benefit to eligible volunteer firefighters to help recruit and retain volunteers. The bill keeps in place the existing framework for eligibility, points-based service credit, annual contribution determinations, and the special fund used to pay benefits. Under the bill, the LOSAP Board of Trustees would continue to set a points system for qualifying activities, including emergency and nonemergency responses, training, and prior active service before the program’s July 1, 2023 establishment date. The State Treasury special fund would remain available for these awards, with investment and non-lapsing fund provisions unchanged. The bill also preserves the maximum annual contribution of $500 per member and the requirement that rules comply with federal tax code provisions governing such plans.

Impact

The bill amends Section 45-11-271 of the Mississippi Code to extend the repeal date of the LOSAP statute by four years, from July 1, 2026 to July 1, 2030. It does not create a new program or materially alter the benefit structure, but it preserves the statutory authority for the Mississippi Insurance Department, the LOSAP Board of Trustees, and the State Treasurer to administer, fund, and regulate the program. Volunteer fire departments and eligible volunteer firefighters remain the primary affected parties, with continued access to defined contribution awards tied to service and participation.

Sentiment

The available context suggests a generally supportive or routine continuation measure, with the bill presented as a way to maintain an existing recruitment and retention tool for volunteer firefighters. Because there are no committee transcripts or recorded votes provided, there is no evidence of organized opposition in the supplied materials. The bill’s extension of an existing program and its focus on volunteer fire service likely make it a maintenance measure rather than a controversial policy change.

Contention

The main policy issue implicit in the bill is whether the state should continue funding a retirement-style incentive for volunteer firefighters, including the use of public funds and a special treasury account for defined contributions. Any potential concern would likely center on program cost, oversight, and compliance requirements for departments and members, since the statute allows ineligibility for failure to file documentation, financial reports, or comply with audits. No specific opposition, amendments, or disputed points are shown in the provided record.

Companion Bills

No companion bills found.

Previously Filed As

MS HB295

Income tax; authorize a credit for taxpayers who serve as volunteer firefighters.

MS HB191

PERS; certain law enforcement officers and firefighters shall receive one year of creditable service for every five years of service in Mississippi.

MS HB782

Law enforcement officers and firefighters; certain shall receive one additional year of creditable services in PERS for every 5 years of service.

MS SR79

Commend distinguished public service of Fire Chief John Pope III for six terms of office with Mississippi Firefighter's Association.

MS HB1316

State Board of Funeral Services; extend repealer on.

MS HB465

Mississippi Tele-emergency Services Grant Program; create.

MS SB2695

Mississippi Professional Massage Therapy Act; extend repealer on.

MS SB2079

Public contracts for energy efficiency services; extend the repealer of.

MS HB590

School resource officers; include in the definition of "law enforcement officer" for purposes of LEO and Firefighters Death Benefits Trust Fund benefits.

MS SR133

Commend volunteer services provided by veterans support nonprofit group Boots To Beyond, Inc.

Similar Bills

MS HB939

MS Length-of-Service Award Program; extend repealer and create Fire Grant Fund and Fire Equipment Grant Fund.

MS HB1489

The MS Law Enforcement Officers and Firefighters Scholarship; revise definition of "law enforcement officers".

MS SB2604

Volunteer firefighters; create grants for tuition assistance and purchase and maintenance of equipment.

MS HB687

Spouse and children of first responders killed in the line of duty; provide scholarship for attendance at postsecondary institutions.

MS HB787

Spouses and children of first responders killed in the line of duty; provide scholarship for attendance at postsecondary institutions.

MS SB2368

Higher Education Legislative Plan Grant Program; amend.

MS SB2518

Universities and colleges; increase certain college renovation funds and require IHL board to develop PPP policies.

MS SR125

Commemorate 50th Anniversary of the State Fire Academy.