16.25 Service award program.

(1) In this section:

(am) “Emergency medical responder" means an individual certified under s. 256.15 (8) (a).

(at) “Emergency medical services practitioner” has the meaning given in s. 256.01 (5).

(b) “Internal Revenue Code" means the Internal Revenue Code, as defined for the current taxable year under s. 71.01 (6).

(c) “Municipality" means a city, county, village or town.

(d) “Program" means the service award program established under sub. (2).

(2) The department shall administer a program to provide length-of-service awards, described in 26 USC 457 (e) (11), to volunteer fire fighters in municipalities that operate volunteer fire departments or that contract with volunteer fire companies organized under ch. 181 or 213, to emergency medical responders in any municipality that authorizes emergency medical responders to provide emergency medical responder services, and to volunteer emergency medical services practitioners in any municipality that authorizes volunteer emergency medical services practitioners to provide emergency medical technical services in the municipality. To the extent permitted by federal law, the department shall administer the program so as to treat the length-of-service awards as a tax-deferred benefit under the Internal Revenue Code.

(3) The department shall administer the program so as to include all of the following features:

(a) All municipalities that operate volunteer fire departments or that contract with a volunteer fire company organized under ch. 181 or 213, all municipalities that authorize emergency medical responders to provide emergency medical responder services, and all municipalities that authorize volunteer emergency medical services practitioners to provide emergency medical technical services are eligible to participate in the program.

(b) Annual contributions in an amount determined by the municipality shall be paid by each municipality for each volunteer fire fighter, emergency medical responder, and emergency medical services practitioner who provides services for the municipality.

(c) The municipality may select from among the plans offered by individuals or organizations under contract with the department under sub. (4) for the volunteer fire fighters, emergency medical responders, and emergency medical services practitioners who perform services for the municipality. The municipality shall pay the annual contributions directly to the individual or organization offering the plan selected by the municipality.

(d)

1. Subject to subd. 2., the department shall provide a match equal to twice the amount of all annual municipal contributions paid for volunteer fire fighters, emergency medical responders, and emergency medical services practitioners up to a state match of $390 per fiscal year, other than contributions paid for the purchase of additional years of service under par. (e), to be paid from the appropriation account under s. 20.505 (4) (er). This amount shall be adjusted annually on July 1 to reflect any changes in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12-month period ending on the preceding December 31. The department shall pay all amounts that are matched under this paragraph to the individuals and organizations offering the plans selected by the municipalities.

2. If the moneys appropriated under s. 20.505 (4) (er) are not sufficient to fully fund the contributions required to be paid by the department under subd. 1., the department shall prorate the contributions paid for the volunteer fire fighters, emergency medical responders, and emergency medical services practitioners.

(e) A municipality may purchase additional years of service for volunteer fire fighters, emergency medical responders, and emergency medical services practitioners. The number of additional years of service that may be purchased under this paragraph may not exceed the number of years of volunteer fire fighting, emergency medical responder service, or emergency medical technical service performed by the volunteer fire fighter, emergency medical responder, or emergency medical services practitioner for the municipality.

(f) Except in the case of a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner or the beneficiary of a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner eligible for a lump sum under par. (i), a vesting period of 10 years of volunteer fire fighting, emergency medical responder service, or emergency medical technical service for a municipality shall be required before a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner may receive any benefits under the program.

(g) A volunteer fire fighter, emergency medical responder, or emergency medical services practitioner shall be paid a length of service award either in a lump sum or in a manner specified by rule, consisting of all municipal and state contributions made on behalf of the volunteer fire fighter, emergency medical responder, or emergency medical services practitioner and all earnings on the contributions, less any expenses incurred in the investment of the contributions and earnings, after the volunteer fire fighter, emergency medical responder, or emergency medical services practitioner attains 15 years of service for a municipality and reaches the age of 60. If a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner has satisfied all vesting requirements under the program but has at least 10 but less than 15 years of service for a municipality or has reached the age of 53 but has not reached the age of 60, the program shall provide for the payment of a length of service award either in a lump sum or in a manner specified by rule in an amount to be determined by the department, but less than the amount paid to a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner who has attained 15 years of service for a municipality and has reached the age of 60. The department shall promulgate rules implementing this paragraph.

(i)

1. The beneficiary of a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner who is killed in the line of duty or while actively engaged in the rendering of volunteer fire fighting, emergency medical responder, or emergency medical technical service shall be paid a length of service award either in a lump sum or in a manner specified by rule, consisting of all municipal and state contributions made on behalf of the volunteer fire fighter, emergency medical responder, or emergency medical services practitioner and all earnings on the contributions, less any expenses incurred in the investment of the contributions and earnings.

2. A volunteer fire fighter, emergency medical responder, or emergency medical services practitioner who becomes disabled during his or her service as a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner for the municipality shall be paid a length of service award either in a lump sum or in a manner specified by rule, in an amount to be determined by the department.

(j) The account of any volunteer fire fighter, emergency medical responder, or emergency medical services practitioner who has not met all of the vesting requirements under the program, who has not provided volunteer fire fighting, emergency medical responder, or emergency medical technical services for a municipality for a period of 12 months or more, who does not meet any other program requirement established by the municipality, and who has not been granted a leave of absence by his or her supervisor shall be closed.

(k) The department shall equitably allocate all moneys in accounts of volunteer fire fighters, emergency medical responders, and emergency medical services practitioners that have been closed to the accounts of volunteer fire fighters, emergency medical responders, and emergency medical services practitioners that have not been forfeited or closed.

(4)

(a) The department shall establish by rule the requirements for, and the qualifications of, the individuals and organizations in the private sector that are eligible to provide administrative services and investment plans under the program, other than services funded from the appropriation under s. 20.505 (4) (ec). In establishing the requirements and qualifications, the department shall develop criteria of financial stability that each individual and organization must meet in order to offer the services and plans under the program.

(b) The department may contract with any individual or organization in the private sector that seeks to provide administrative services and investment plans required for the program, other than services funded from the appropriation under s. 20.505 (4) (ec), if the individual or organization fulfills the requirements and has the qualifications established by the department under par. (a). Section 16.72 (2) (b) does not apply to any such contract.

(5) The department shall establish by rule a process by which a volunteer fire fighter, emergency medical responder, or emergency medical services practitioner may appeal to the secretary any decision made by the department or by an individual or organization under contract with the department under sub. (4) that affects a substantial interest of the volunteer fire fighter, emergency medical responder, or emergency medical services practitioner under the program.

(6) Annually, on or before December 31, the department shall submit a report to the chief clerk of each house of the legislature under s. 13.172 (2) describing the activities of the department under this section.

History: 1999 a. 105; 2005 a. 142; 2007 a. 97, 130; 2015 a. 55; 2017 a. 12, 59.