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SB 2058

Pensions and Retirement Benefits - As introduced, enacts the "Supporting Troopers though Advanced Retirement (STAR) Act"; authorizes current state troopers to elect to participate in an alternative defined benefit retirement plan that offers enhanced benefits; authorizes state troopers participating in the alternative plan to elect to defer retirement and continue working full-time for up to eight years while their retirement benefits are deposited into an interest-bearing account until they elect to retire. - Amends TCA Title 4, Chapter 7 and Title 8.

114th Regular Session (2025-2026) Introduced by Brent Taylor

Tennessee creates optional enhanced pension plan for state troopers with deferral option, allowing benefits to accrue in interest accounts while officers work up to 8 additional years.

Placed on Senate State and Local Government Committee calendar for 3/24/2026
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Bill Summary · SB 2058

Legislative bill overview

SB 2058, the "Supporting Troopers through Advanced Retirement (STAR) Act," creates an optional alternative defined benefit pension plan for current Tennessee state troopers with enhanced benefits. The bill allows participating troopers to defer retirement for up to eight years while their benefits accrue in an interest-bearing account, providing flexibility in when they claim retirement income.

Why is this important

State trooper recruitment and retention is a persistent challenge in law enforcement, and pension structure directly impacts workforce stability. This bill attempts to address those challenges by offering more attractive retirement incentives while allowing officers to remain employed longer, potentially reducing recruitment costs and maintaining experienced personnel in critical positions.

Potential points of contention

  • Fiscal impact: The enhanced benefits and interest-bearing accounts create unknown long-term pension liabilities for the state budget, with costs potentially extending decades into the future
  • Equity concerns: Creating a two-tier retirement system for troopers while other state employees remain in standard plans raises fairness questions and could create administrative complexity
  • Eligibility scope: The bill's applicability only to "current state troopers" leaves unclear whether this applies to all current troopers or only those meeting certain tenure requirements, potentially creating internal workforce divisions

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

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