(a) A member may obtain qualified service credit for active military duty if the military duty constitutes qualified military service in uniformed services, as provided under the Uniformed Services Employment and Re-Employment Rights Act, 38 United States Code §4301 et seq. (USERRA), and the member is otherwise eligible to obtain such service credit under USERRA.

(b) Under this section and in accordance with USERRA, a member whose active military duty is entitled to coverage under USERRA may be awarded qualified service credit for up to five (5) years of active military duty, subject to any additional period of time as provided in USERRA.

(c) A member who is no longer available to perform emergency services or support services (if applicable) for a participating department due to active military duty, whether such duty is performed on a voluntary or involuntary basis, will be designated as on military leave by the pension system if the participating department substantiates such active military duty by submitting a letter to the pension system verifying the member's active military status, including the commencement date of active military service, and by providing any relevant documentation that may be requested by the pension system.

(d) Upon returning to service with the participating department for which the member was performing services prior to active military duty, the member is eligible to be awarded qualified service credit for the period while on active military duty under this section, not to exceed five (5) years, and in accordance with USERRA if the member:

(1) is discharged or released from active military duty under honorable conditions or as otherwise provided by USERRA; and

(2) returns to service with the participating department for which the member was performing services prior to active military duty within ninety (90) days of discharge or release from active military duty or longer period of time as may be required by USERRA, provided that the participating department substantiates such return from active military duty by submitting a letter to the pension system verifying the member's return from military service, including the last date of active military service and date of return to service with the participating department, and by providing any relevant documentation that may be requested by the pension system. The pension system shall consider the provisions of USERRA or regulations adopted pursuant to USERRA in determining eligibility for qualified service credit of members who return to service with a participating department later than 90 days due to illness or injury incurred in, or aggravated during, uniformed service.

(e) In accordance with USERRA, if a member returns to service with the participating department for which the member was performing services prior to active military duty within the period of time required by USERRA, the governing body of the political subdivision associated with the participating department shall make the contributions (including the Part One and Part Two contributions) that would have been made if the member had been performing emergency services or support services for the participating department during the period of active military duty. Such contributions are due no later than ninety (90) days after the member's date of return to service with the participating department.

(f) Notwithstanding subsection (e) of this section, if the governing body of the political subdivision associated with the participating department has not previously made the required contributions for periods of active military duty that are reflected as military leave in the records of the pension system and occurred prior to the effective date of this section, the governing body of the political subdivision associated with the participating department will have ninety (90) days following the receipt of notice from the pension system to make the contributions required under subsection (e) of this section. The notice from the pension system will include identification of the eligible members, the periods of service for which the member is eligible to receive qualified service credit, not to exceed five (5) years, and the amount that the governing body of the political subdivision associated with the participating department is required to contribute. The period of time to make the contributions under this subsection may be extended at the discretion of the Executive Director.

(g) For purposes of this section, the member's date of return to service with the participating department for which the member was performing services prior to active military duty is the date the member (1) attends at least one hour of annual training, (2) participates in one of the participating department's emergencies, or (3) provides support services for one of the participating department's emergencies if the governing body of the participating department includes all persons who provide support services for the department as members of the pension system in accordance with §862.0025, Texas Government Code.

(h) Notwithstanding any provisions of this section to the contrary, contributions, benefits, and qualified service credit with respect to active military duty shall be provided in accordance with the Internal Revenue Code §414(u) and as required by USERRA.

Source Note: The provisions of this §306.3 adopted to be effective September 10, 2017, 42 TexReg 4656; amended to be effective December 31, 2019, 44 TexReg 8333