SB 3096: ERS; Unfunded Accrued Liability; Employer Contribution Rates; Increase
- Session Year: 2025-2026
- House: Senate
- Latest Version Date: 2026-04-30
Current Status:
Passed
(2026-06-24: Act 134, on 06/24/2026 (Gov. Msg. No. 1235).)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
What does this bill do?
Raises the employer contribution rate that the State pays into the Employees' Retirement System for police officers, firefighters, and corrections officers to 44% of those employees' pay (while keeping the rate for other employees at 24%). The change is intended to pay down the system's unfunded accrued liability (the pension shortfall) within the state's maximum funding period.
The summary is provided by generative AI which can make mistakes. For original language, please view the details in the table below.
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Takes effect 7/1//2027. (CD1)
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Effective 7/1/3000. (HD1)
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Effective 1/1/2077. (SD1)
Increases employer contributions for normal cost and accrued liability for a specified group of employees to ensure the unfunded accrued liability of the Employees' Retirement System of the State of Hawaii does not exceed the maximum funding period.
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THE SENATE |
S.B. NO. |
3096 |
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THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
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STATE OF HAWAII |
H.D. 1 |
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C.D. 1 |
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A BILL FOR AN ACT
RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"(e) Commencing with fiscal year 2005-2006 and
each subsequent fiscal year until fiscal year 2007-2008, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on fifteen and three-fourths per
cent of the member's compensation for police officers, firefighters, and
corrections officers and thirteen and three-fourths per cent of the member's
compensation for all other employees.
Commencing with fiscal year 2008-2009 and each subsequent fiscal year
until fiscal year 2011-2012, the employer contributions for normal cost and
accrued liability for each of the two groups of employees in subsection (a)
shall be based on nineteen and seven-tenths per cent of the member's compensation
for police officers, firefighters, and corrections officers and fifteen per
cent of the member's compensation for all other employees. In fiscal year 2012-2013, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on twenty-two per cent of the
member's compensation for police officers, firefighters, and corrections
officers and fifteen and one-half per cent of the member's compensation for all
other employees. In fiscal year
2013-2014, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on
twenty-three per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen per cent of the member's
compensation for all other employees. In
fiscal year 2014-2015, the employer contributions for normal cost and accrued
liability for each of the two groups of employees in subsection (a) shall be
based on twenty-four per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen and one-half per cent of the
member's compensation for all other employees.
Commencing with fiscal year 2015-2016 until fiscal year 2016-2017, the
employer contributions for normal cost and accrued liability for each of the
two groups of employees in subsection (a) shall be based on twenty-five per
cent of the member's compensation for police officers, firefighters, and
corrections officers and seventeen per cent of the member's compensation for
all other employees. In fiscal year
2017-2018, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on twenty-eight
per cent of the member's compensation for police officers, firefighters, and
corrections officers and eighteen per cent of the member's compensation for all
other employees. In fiscal year
2018-2019, the employer contributions for normal cost and accrued liability for
each of the two groups in subsection (a) shall be based on thirty-one per cent
of the member's compensation for police officers, firefighters, and corrections
officers and nineteen per cent of the member's compensation for all other employees. In fiscal year 2019-2020, the employer
contributions for normal cost and accrued liability for each of the two groups
in subsection (a) shall be based on thirty-six per cent of the member's
compensation for police officers, firefighters, and corrections officers and
twenty-two per cent of the member's compensation for all other employees. Commencing with fiscal year 2020-2021 and
each subsequent fiscal year[,] until fiscal year 2026-2027, the
employer contributions for normal cost and accrued liability for each of the
two groups in subsection (a) shall be based on forty-one per cent of the
member's compensation for police officers, firefighters, and corrections
officers and twenty-four per cent of the member's compensation for all other
employees. Commencing with fiscal
year 2027-2028 and each subsequent fiscal year, the employer contributions for
normal cost and accrued liability for each of the two groups of employees in
subsection (a) shall be based on forty-four per cent of the member's compensation
for police officers, firefighters, and corrections officers and twenty-four per
cent of the member's compensation for all other employees. The contribution rates shall amortize the
total unfunded accrued liability of the entire plan over a period not to exceed
the maximum funding period.
The contribution rates shall be subject to adjustment:
(1) If the actual period required to amortize the unfunded accrued liability exceeds the maximum funding period;
(2) If there is no unfunded accrued liability; or
(3) Based on the actuarial investigation conducted in accordance with section 88-105."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2027.
Report Title:
ERS; Unfunded Accrued Liability; Employer Contribution Rates; Increase
Description:
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Takes effect 7/1//2027. (CD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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THE SENATE |
S.B. NO. |
3096 |
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THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
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STATE OF HAWAII |
H.D. 1 |
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A BILL FOR AN ACT
RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"(e) Commencing with fiscal year 2005-2006 and
each subsequent fiscal year until fiscal year 2007-2008, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on fifteen and three-fourths per
cent of the member's compensation for police officers, firefighters, and
corrections officers and thirteen and three-fourths per cent of the member's
compensation for all other employees.
Commencing with fiscal year 2008-2009 and each subsequent fiscal year
until fiscal year 2011-2012, the employer contributions for normal cost and
accrued liability for each of the two groups of employees in subsection (a)
shall be based on nineteen and seven-tenths per cent of the member's compensation
for police officers, firefighters, and corrections officers and fifteen per
cent of the member's compensation for all other employees. In fiscal year 2012-2013, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on twenty-two per cent of the
member's compensation for police officers, firefighters, and corrections
officers and fifteen and one-half per cent of the member's compensation for all
other employees. In fiscal year
2013-2014, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on
twenty-three per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen per cent of the member's
compensation for all other employees. In
fiscal year 2014-2015, the employer contributions for normal cost and accrued
liability for each of the two groups of employees in subsection (a) shall be
based on twenty-four per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen and one-half per cent of the
member's compensation for all other employees.
Commencing with fiscal year 2015-2016 until fiscal year 2016-2017, the
employer contributions for normal cost and accrued liability for each of the
two groups of employees in subsection (a) shall be based on twenty-five per
cent of the member's compensation for police officers, firefighters, and
corrections officers and seventeen per cent of the member's compensation for
all other employees. In fiscal year
2017-2018, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on twenty-eight
per cent of the member's compensation for police officers, firefighters, and
corrections officers and eighteen per cent of the member's compensation for all
other employees. In fiscal year
2018-2019, the employer contributions for normal cost and accrued liability for
each of the two groups in subsection (a) shall be based on thirty-one per cent
of the member's compensation for police officers, firefighters, and corrections
officers and nineteen per cent of the member's compensation for all other employees. In fiscal year 2019-2020, the employer
contributions for normal cost and accrued liability for each of the two groups
in subsection (a) shall be based on thirty-six per cent of the member's
compensation for police officers, firefighters, and corrections officers and
twenty-two per cent of the member's compensation for all other employees. Commencing with fiscal year 2020-2021 and
each subsequent fiscal year[,] until fiscal year 2026-2027, the
employer contributions for normal cost and accrued liability for each of the
two groups in subsection (a) shall be based on forty-one per cent of the
member's compensation for police officers, firefighters, and corrections
officers and twenty-four per cent of the member's compensation for all other
employees. Commencing with fiscal
year 2027-2028 and each subsequent fiscal year, the employer contributions for
normal cost and accrued liability for each of the two groups of employees in
subsection (a) shall be based on forty-four per cent of the member's compensation
for police officers, firefighters, and corrections officers and twenty-four per
cent of the member's compensation for all other employees. The contribution rates shall amortize the
total unfunded accrued liability of the entire plan over a period not to exceed
the maximum funding period.
The contribution rates shall be subject to adjustment:
(1) If the actual period required to amortize the unfunded accrued liability exceeds the maximum funding period;
(2) If there is no unfunded accrued liability; or
(3) Based on the actuarial investigation conducted in accordance with section 88-105."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 3000.
Report Title:
ERS; Unfunded Accrued Liability; Employer Contribution Rates; Increase
Description:
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Effective 7/1/3000. (HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3096 |
|
THIRTY-THIRD LEGISLATURE, 2026 |
S.D. 1 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
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A BILL FOR AN ACT
RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"(e) Commencing with fiscal year 2005-2006 and
each subsequent fiscal year until fiscal year 2007-2008, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on fifteen and three-fourths per
cent of the member's compensation for police officers, firefighters, and
corrections officers and thirteen and three-fourths per cent of the member's
compensation for all other employees.
Commencing with fiscal year 2008-2009 and each subsequent fiscal year
until fiscal year 2011-2012, the employer contributions for normal cost and
accrued liability for each of the two groups of employees in subsection (a)
shall be based on nineteen and seven-tenths per cent of the member's compensation
for police officers, firefighters, and corrections officers and fifteen per
cent of the member's compensation for all other employees. In fiscal year 2012-2013, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on twenty-two per cent of the
member's compensation for police officers, firefighters, and corrections
officers and fifteen and one-half per cent of the member's compensation for all
other employees. In fiscal year
2013-2014, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on
twenty-three per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen per cent of the member's
compensation for all other employees. In
fiscal year 2014-2015, the employer contributions for normal cost and accrued
liability for each of the two groups of employees in subsection (a) shall be
based on twenty-four per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen and one-half per cent of the
member's compensation for all other employees.
Commencing with fiscal year 2015-2016 until fiscal year 2016-2017, the
employer contributions for normal cost and accrued liability for each of the
two groups of employees in subsection (a) shall be based on twenty-five per
cent of the member's compensation for police officers, firefighters, and
corrections officers and seventeen per cent of the member's compensation for
all other employees. In fiscal year
2017-2018, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on twenty-eight
per cent of the member's compensation for police officers, firefighters, and
corrections officers and eighteen per cent of the member's compensation for all
other employees. In fiscal year
2018-2019, the employer contributions for normal cost and accrued liability for
each of the two groups in subsection (a) shall be based on thirty-one per cent
of the member's compensation for police officers, firefighters, and corrections
officers and nineteen per cent of the member's compensation for all other employees. In fiscal year 2019-2020, the employer
contributions for normal cost and accrued liability for each of the two groups
in subsection (a) shall be based on thirty-six per cent of the member's
compensation for police officers, firefighters, and corrections officers and
twenty-two per cent of the member's compensation for all other employees. Commencing with fiscal year 2020-2021 and
each subsequent fiscal year[,] until fiscal year 2026-2027, the
employer contributions for normal cost and accrued liability for each of the
two groups in subsection (a) shall be based on forty-one per cent of the
member's compensation for police officers, firefighters, and corrections
officers and twenty-four per cent of the member's compensation for all other
employees. Commencing with fiscal
year 2027-2028 and each subsequent fiscal year, the employer contributions for
normal cost and accrued liability for each of the two groups of employees in
subsection (a) shall be based on forty-four per cent of the member's compensation
for police officers, firefighters, and corrections officers and twenty-four per
cent of the member's compensation for all other employees. The contribution rates shall amortize the
total unfunded accrued liability of the entire plan over a period not to exceed
the maximum funding period.
The contribution rates shall be subject to adjustment:
(1) If the actual period required to amortize the unfunded accrued liability exceeds the maximum funding period;
(2) If there is no unfunded accrued liability; or
(3) Based on the actuarial investigation conducted in accordance with section 88-105."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on January 1, 2077.
Report Title:
ERS; Unfunded Accrued Liability; Employer Contribution Rates; Increase
Description:
Increases employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period. Effective 1/1/2077. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
THE SENATE |
S.B. NO. |
3096 |
|
THIRTY-THIRD LEGISLATURE, 2026 |
|
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
"(e) Commencing with fiscal year 2005-2006 and
each subsequent fiscal year until fiscal year 2007-2008, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on fifteen and three-fourths per
cent of the member's compensation for police officers, firefighters, and
corrections officers and thirteen and three-fourths per cent of the member's
compensation for all other employees.
Commencing with fiscal year 2008-2009 and each subsequent fiscal year
until fiscal year 2011-2012, the employer contributions for normal cost and
accrued liability for each of the two groups of employees in subsection (a)
shall be based on nineteen and seven-tenths per cent of the member's compensation
for police officers, firefighters, and corrections officers and fifteen per
cent of the member's compensation for all other employees. In fiscal year 2012-2013, the employer
contributions for normal cost and accrued liability for each of the two groups
of employees in subsection (a) shall be based on twenty-two per cent of the
member's compensation for police officers, firefighters, and corrections
officers and fifteen and one-half per cent of the member's compensation for all
other employees. In fiscal year
2013-2014, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on
twenty-three per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen per cent of the member's
compensation for all other employees. In
fiscal year 2014-2015, the employer contributions for normal cost and accrued
liability for each of the two groups of employees in subsection (a) shall be
based on twenty-four per cent of the member's compensation for police officers,
firefighters, and corrections officers and sixteen and one-half per cent of the
member's compensation for all other employees.
Commencing with fiscal year 2015-2016 until fiscal year 2016-2017, the
employer contributions for normal cost and accrued liability for each of the
two groups of employees in subsection (a) shall be based on twenty-five per
cent of the member's compensation for police officers, firefighters, and
corrections officers and seventeen per cent of the member's compensation for
all other employees. In fiscal year
2017-2018, the employer contributions for normal cost and accrued liability for
each of the two groups of employees in subsection (a) shall be based on twenty-eight
per cent of the member's compensation for police officers, firefighters, and
corrections officers and eighteen per cent of the member's compensation for all
other employees. In fiscal year
2018-2019, the employer contributions for normal cost and accrued liability for
each of the two groups in subsection (a) shall be based on thirty-one per cent
of the member's compensation for police officers, firefighters, and corrections
officers and nineteen per cent of the member's compensation for all other employees. In fiscal year 2019-2020, the employer
contributions for normal cost and accrued liability for each of the two groups
in subsection (a) shall be based on thirty-six per cent of the member's
compensation for police officers, firefighters, and corrections officers and
twenty-two per cent of the member's compensation for all other employees. Commencing with fiscal year 2020-2021 and
each subsequent fiscal year[,] until fiscal year 2025-2026, the
employer contributions for normal cost and accrued liability for each of the
two groups in subsection (a) shall be based on forty-one per cent of the
member's compensation for police officers, firefighters, and corrections
officers and twenty-four per cent of the member's compensation for all other
employees. Commencing with fiscal
year 2026-2027 and each subsequent fiscal year, the employer contributions for
normal cost and accrued liability for each of the two groups of employees in
subsection (a) shall be based on forty-four per cent of the member's compensation
for police officers, firefighters, and corrections officers and twenty-four per
cent of the member's compensation for all other employees. The contribution rates shall amortize the
total unfunded accrued liability of the entire plan over a period not to exceed
the maximum funding period.
The contribution rates shall be subject to adjustment:
(1) If the actual period required to amortize the unfunded accrued liability exceeds the maximum funding period;
(2) If there is no unfunded accrued liability; or
(3) Based on the actuarial investigation conducted in accordance with section 88-105."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall take effect on July 1, 2026.
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INTRODUCED BY: |
_____________________________ |
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BY REQUEST |
Report Title:
ERS; Employer Contributions
Description:
Increases employer contributions for normal cost and accrued liability for a specified group of employees to ensure the unfunded accrued liability of the Employees' Retirement System of the State of Hawaii does not exceed the maximum funding period.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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Date
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Status
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| Jun 24, 2026 | Act 134, on 06/24/2026 (Gov. Msg. No. 1235). |
| Jun 24, 2026 | Act 134, 06/24/2026 (Gov. Msg. No. 1235). |
| May 8, 2026 | Enrolled to Governor. |
| May 8, 2026 | Received notice of passage on Final Reading in House (Hse. Com. No. 888). |
| May 6, 2026 | Received notice of Final Reading (Sen. Com. No. 816). |
| May 6, 2026 | Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0). |
| May 6, 2026 | Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none. |
| May 1, 2026 | Forty-eight (48) hours notice Wednesday, 05-06-26. |
| May 1, 2026 | Reported from Conference Committee (Conf Com. Rep. No. 96-26) as amended in (CD 1). |
| May 1, 2026 | 48 Hrs. Notice (as amended CD 1) 05-06-26. |
| May 1, 2026 | Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 96-26). |
| Apr 28, 2026 | The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Sayama, Lee, M., Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. |
| Apr 28, 2026 | The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 2 Aye(s): Senator(s) Elefante, Richards; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella. |
| Apr 27, 2026 | Conference Committee Meeting will reconvene on Tuesday 04-28-26 9:00AM in conference room 016. |
| Apr 24, 2026 | Conference Committee Meeting will reconvene on Monday 04-27-26 9:00AM in conference room 016. |
| Apr 23, 2026 | Bill scheduled for Conference Committee Meeting on Friday, 04-24-26 8:45AM in conference room 016. |
| Apr 21, 2026 | Received notice of Senate conferees (Sen. Com. No. 718). |
| Apr 21, 2026 | Senate Conferees Appointed: Elefante Chair; Richards Co-Chair; Fevella. |
| Apr 20, 2026 | Received notice of appointment of House conferees (Hse. Com. No. 787). |
| Apr 20, 2026 | House Conferees Appointed: Sayama, Lee, M. Co-Chairs; Reyes Oda. |
| Apr 16, 2026 | Received notice of disagreement (Sen. Com. No. 710). |
| Apr 16, 2026 | Senate disagrees with House amendments. |
| Apr 16, 2026 | Received from House (Hse. Com. No. 743). |
| Apr 14, 2026 | Passed Third Reading with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. |
| Apr 10, 2026 | Deferred one day 04-14-26. |
| Apr 10, 2026 | Reported from FIN (Stand. Com. Rep. No. 2056-26), recommending passage on Third Reading. |
| Apr 7, 2026 | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Gedeon, Reyes Oda; Ayes with reservations: Representative(s) Alcos; Noes: none; and 1 Excused: Representative(s) Morikawa. |
| Apr 2, 2026 | Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE. |
| Apr 2, 2026 | The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26. |
| Mar 31, 2026 | Bill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. |
| Mar 20, 2026 | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1). |
| Mar 20, 2026 | Reported from LAB (Stand. Com. Rep. No. 1257-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. |
| Mar 17, 2026 | The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela, Kong; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Reyes Oda. |
| Mar 12, 2026 | Bill scheduled to be heard by LAB on Tuesday, 03-17-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE. |
| Mar 10, 2026 | Referred to LAB, FIN, referral sheet 16 |
| Mar 10, 2026 | Pass First Reading |
| Mar 6, 2026 | Received from Senate (Sen. Com. No. 108) in amended form (SD 1). |
| Mar 6, 2026 | Report Adopted; Passed Third Reading. Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House. |
| Mar 5, 2026 | One Day Notice 03-06-26. |
| Mar 5, 2026 | Reported from WAM (Stand. Com. Rep. No. 2779) with recommendation of passage on Third Reading. |
| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Feb 25, 2026 | The committee(s) on WAM deferred the measure until 03-02-26 10:01AM; Conference Room 211 & Videoconference. |
| Feb 23, 2026 | The committee(s) on WAM will hold a public decision making on 02-25-26 10:55AM; Conference Room 211 & Videoconference. |
| Feb 18, 2026 | Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. |
| Feb 18, 2026 | Reported from LBT (Stand. Com. Rep. No. 2319) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. |
| Feb 11, 2026 | The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 4 Aye(s): Senator(s) Elefante, Lamosao, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Ihara. |
| Feb 9, 2026 | The committee(s) on LBT has rescheduled its public hearing to 02-11-26 3:01PM; Conference Room 225 & Videoconference. |
| Feb 9, 2026 | Public notice requirement waived pursuant to Senate Rule 21. |
| Feb 8, 2026 | The committee(s) on LBT deleted the measure from the public hearing scheduled on 02-09-26 3:01PM; CR 225 & Videoconference. |
| Feb 6, 2026 | The committee(s) on LBT has scheduled a public hearing on 02-09-26 3:01PM; Conference Room 225 & Videoconference. |
| Jan 30, 2026 | Referred to LBT, WAM. |
| Jan 28, 2026 | Passed First Reading. |
| Jan 28, 2026 | Introduced. |
| Jan 26, 2026 | Pending Introduction. |
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Date
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Description
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Location
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Votes
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|---|---|---|---|---|
| May 6, 2026 | Final Reading | House Floor |
Passed |
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| May 6, 2026 | Final Reading | Senate Floor |
Passed |
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| Apr 14, 2026 | Third Reading | House Floor |
Passed |
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| Apr 7, 2026 | The committee on FIN recommend that the measure be PASSED, UNAMENDED | House Standing Committee on Finance |
Passed |
|
| Mar 17, 2026 | The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Labor |
Passed |
|
| Mar 6, 2026 | Third Reading | Senate Floor |
Passed |
|
| Mar 2, 2026 | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED | Senate Standing Committee on Ways and Means |
Passed |
|
| Feb 11, 2026 | The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Labor and Technology |
Passed |
|
| Feb 11, 2026 | The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Labor and Technology |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
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Organization
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Position
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Date
|
|---|---|---|
| Board of Trustees, Employees' Retirement System | *** Support | Apr 2, 2026 |
| Department of Budget and Fiscal Services, City and County of Honolulu | *** Support | Apr 2, 2026 |
| Employees' Retirement System and City | ** Support | |
| Employees' Retirement System (State of Hawaii) | *** Support | Apr 2, 2026 |
| State of Hawaii | *** Support | Mar 16, 2026 |
STAND. COM. REP. NO. 2779
Honolulu, Hawaii
RE: S.B. No. 3096
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Ways and Means, to which was referred S.B. No. 3096, S.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY,"
begs leave to report as follows:
The purpose and intent of this measure is to increase, from forty-one percent to forty-four percent, the employer contribution rate for normal cost and accrued liability to the Employees' Retirement System for police officers, firefighters, and corrections officers, starting with fiscal year 2027-2028.
Your Committee received written comments in support of this measure from the Employees' Retirement System.
Your Committee received written comments on this measure from the County of Hawaii Mayor's Office.
Your Committee finds that the unfunded accrued liability of the Employees' Retirement System for police officers, firefighters, and corrections officers has grown due to unanticipated salary increases for those positions. Your Committee further finds that this measure will help to address the funding gap and reduce the need for future increases in contributions among all employers who share financial liability across the System.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3096, S.D. 1, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
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________________________________ DONOVAN M. DELA CRUZ, Chair |
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STAND. COM. REP. NO. 2319
Honolulu, Hawaii
RE: S.B. No. 3096
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Sir:
Your Committee on Labor and Technology, to which was referred S.B. No. 3096 entitled:
"A BILL FOR AN ACT RELATING TO THE EMPLOYEES' RETIREMENT SYSTEM'S EMPLOYER CONTRIBUTIONS FOR NORMAL COST AND ACCRUED LIABILITY,"
begs leave to report as follows:
The purpose and intent of this measure is to increase the employer contribution rate for normal cost and accrued liability for police officers, firefighters, and corrections officers to ensure that the amortization period for the unfunded accrued liability of the State's Employees' Retirement System does not exceed the maximum funding period.
Your Committee received testimony in support of this measure from the Employees' Retirement System and City and County of Honolulu Office of the Mayor.
Your Committee received comments on this measure from the County of Maui Office of the Mayor.
Your Committee finds that employer contributions to the Employees' Retirement System consist of payments for normal cost, which fund benefits earned in the current year, and payments toward the unfunded accrued liability, which amortize benefits from past service that are not yet fully funded. Your Committee further finds that, to ensure an appropriate and prudent response to increasing unfunded liabilities in the System, the State established a maximum funding period over which the unfunded accrued liability may be paid off. If the amortization period for the unfunded liability exceeds that maximum, it indicates that employer contributions for that particular group of employees are insufficient, thereby increasing long-term costs and financial risk, and potentially shifting liability to other employers in the System. Your Committee finds that a recent annual review of the System's pension liability showed that the liability for police officers, firefighters, and corrections officers increased due to higher-than-projected salary growth, extending the expected amortization period for the group to 2049, three years longer than that for other members of the System. By addressing this funding gap early, this measure prevents increases for all employers who share liability across the System, prevents far more difficult and costly decisions the future, and protects both employees and taxpayers from greater financial risk.
Your Committee acknowledges the concern raised in testimony that requiring the increase in employer contribution rates to begin in fiscal year 2026-2027 would not provide sufficient time for public employers to plan, budget for, and responsibly absorb the higher contribution rates. Therefore, amendments to this measure are necessary to address this concern.
Your Committee has amended this measure by:
(1) Extending the implementation date for the increase in employer contribution rates from fiscal year 2026-2027 to fiscal year 2027-2028;
(2) Inserting an effective date of January 1, 2077, to encourage further discussion; and
(3) Making technical, nonsubstantive amendment for the purposes of clarity and consistency.
As affirmed by the record of votes of the members of your Committee on Labor and Technology that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 3096, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 3096, S.D. 1, and be referred to your Committee on Ways and Means.
Respectfully submitted on behalf of the members of the Committee on Labor and Technology,
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________________________________ BRANDON J.C. ELEFANTE, Chair |
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Date
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Testimony PDF
|
|---|---|
| Apr 2, 2026 | SB3096_HD1_TESTIMONY_FIN_04-02-26_.PDF |
| Mar 16, 2026 | SB3096_SD1_TESTIMONY_LAB_03-17-26_.PDF |
| Feb 25, 2026 | SB3096_SD1_TESTIMONY_WAM_02-25-26_.PDF |
| Feb 11, 2026 | SB3096_TESTIMONY_LBT_02-11-26_.PDF |
Discussed in Hearing
2MIN
Conference Committee
7MIN
Conference Committee
1MIN
Conference Committee
40SEC
Conference Committee
1MIN
House Standing Committee on Labor
13SEC
Senate Standing Committee on Ways and Means
5MIN
Senate Standing Committee on Government Operations
5MIN
Senate Standing Committee on Labor and Technology
Bill Author
Bill Co-Author(s):