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SB 2700

Length of Service Award Program for recruitment and retention of volunteer firefighters; extend repealer on.

2026 Regular Session Introduced by Walter Michel

Mississippi extends its volunteer firefighter retirement benefit program past its expiration date to maintain recruitment and retention incentives for emergency services.

Referred To Insurance;Appropriations
#appropriations #insurance
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Bill Summary · SB 2700

Legislative bill overview

SB 2700 extends the repealer date on Mississippi's Length of Service Award Program (LSAP), which provides tax-deferred benefits to volunteer firefighters as a recruitment and retention tool. The bill delays the expiration of this program, allowing it to continue operating beyond its current sunset date.

Why is this important

Volunteer fire departments face chronic recruitment and retention challenges, and LSAPs are a proven incentive that helps communities maintain adequate firefighting capacity without straining municipal budgets through salary increases. Extending this program ensures continuity for volunteers who have built retirement expectations around these benefits and prevents disruption to departments that depend on this tool.

Potential points of contention

  • Cost transparency: The fiscal impact of extending the program and whether full costs are disclosed to taxpayers and appropriations committees
  • Program effectiveness data: Lack of clear evidence on whether LSAPs meaningfully improve retention rates or simply provide benefits to volunteers who would serve anyway
  • Equity concerns: Whether certain communities benefit disproportionately based on volunteer department structure or ability to participate in the program

Compiled from official sources — confirm details with the bill’s official record.

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