Amends TCA Title 8, Chapter 34 and Title 8, Chapter 36.

This bill extends to any member of the Tennessee consolidated retirement system (TCRS) who reaches 25 years or more of consecutive service to obtain a COVID-19 essential employee service credit on the basis of one bonus hour of creditable service for each hour of creditable service rendered if the member was required to work at the member's respective worksite or any other worksite outside of the member's personal residence during the COVID-19 state of emergency declared by the governor on March 12, 2020, and terminating on April 27, 2021. If hours worked are not tracked for the employee, then the board will be required to grant the retirement service credit on the basis of one bonus day of creditable service for each day of creditable service rendered. Total COVID-19 essential employee service credit hours must be converted into days of creditable service, not to exceed three years.<br /> <br /> This bill requires employers to work with the TCRS board to identify employees eligible for the COVID-19 essential employee service credit and provide a list of those employees and their home mailing addresses to the board documenting the employees' eligibility. This bill requires the board to notify in writing each employee who is eligible for the credit.<br /> <br /> The requirement of 25 years of consecutive service will be waived for an employee who:<br /> <br /> (1) Becomes disabled as the natural and proximate result of an accident or as the direct result of physical violence against the member's own person occurring while the member was in the actual performance of duty at some definite time and place, without negligence on the member's part; or<br /> <br /> (2) Dies while in service and whose retirement allowance is required to be paid to a beneficiary pursuant to present law.<br /> <br /> This bill requires the state to reimburse a participant who is eligible to obtain a COVID-19 essential employee service credit for employee contributions to the defined benefit component of the plan that are necessary to establish such service credit.<br /> <br /> This bill's provisions apply to eligible employees who retire on or after April 27, 2021.<br />