ARC 9417C - Iowa Administrative Rules

Adopted and Filed Emergency

Contribution rates—sheriffs, deputy sheriffs, protection occupations, 4.6

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ARC 9417C

IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM[495]

Adopted and Filed Emergency

Rulemaking related to contribution rates for sheriffs, deputy sheriffs, and protection occupations

The Iowa Public Employees’ Retirement System (IPERS) hereby amends Chapter 4, “Employers,” Iowa Administrative Code.

Legal Authority for Rulemaking

This rulemaking is adopted under the authority provided in Iowa Code section 97B.4.

State or Federal Law Implemented

This rulemaking implements, in whole or in part, Iowa Code section 97B.15.

Purpose and Summary

This rulemaking implements2025 Iowa Acts, House File 969, regarding retirement contributions of and benefits associated with cancer diagnoses of members of certain public retirement systems. The legislation, signed by the Governor on June 6, 2025, with an effective date of July 1, 2025, authorizes IPERS to implement any necessary changes via emergency rulemaking.

Reason for Adoption of Rulemaking Without
Prior Notice and Opportunity for Public Participation

Pursuant to Iowa Code section 17A.4(3)“a,” IPERS finds that notice and public participation are unnecessary or impractical because statute so provides. Upon enactment, 2025 Iowa Acts, House File 969, section 8, authorizes IPERS to adopt emergency rules “to implement section 97B.11, subsection 3, paragraphs ‘b’ and ‘c’, as amended by” the Act.

Reason for Waiver of Normal Effective Date

Pursuant to Iowa Code section 17A.5(2)“b”(1)(a), IPERS also finds that the normal effective date of this rulemaking, 35 days after publication, should be waived and the rulemaking made effective on June 26, 2025, because legislators, cognizant of the time-sensitive updates required to timely implement the amendments to Iowa Code section 97B.11(3)“a” and “b,” provided IPERS with the authority for emergency rulemaking in 2025 Iowa Acts, House File 969, section 8.

Adoption of Rulemaking

This rulemaking was adopted by Chief Executive Officer Gregory S. Samorajski on June 6, 2025.

Concurrent Publication of Notice of Intended Action

In addition to its adoption on an emergency basis, this rulemaking has been initiated through the normal rulemaking process and is published herein under Notice of Intended Action as ARC 9414C to allow for public comment.

Fiscal Impact

This rulemaking has no fiscal impact to the State of Iowa.

Jobs Impact

After analysis and review of this rulemaking, no impact on jobs is found.

Waivers

Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition IPERS for a waiver of the discretionary provisions, if any.

Review by Administrative Rules Review Committee

The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

Effective Date

This rulemaking became effective on June 30, 2025.

The following rulemaking action is adopted:

ITEM 1.Amend rule 495—4.6(97B) as follows:

495—4.6(97B) Contribution rates. The following contribution rate schedule, payable on the covered wage of the member, is determined by the position or classification and the occupation class code of the member.

4.6(1) No change.

4.6(2) Contribution rates for sheriffs and deputy sheriffs are as follows.

	Effective July 1, 2021	Effective July 1, 2022	Effective July 1, 2023	Effective July 1, 2024	Effective July 1, 2025
Combined rate	18.02%	17.52%	17.02%	17.02%	24.18%
Employer	9.01%	8.76%	8.51%	8.51%	12.09%11.965%
Employee	9.01%	8.76%	8.51%	8.51%	12.09%12.215%

4.6(3) Contribution rates for protection occupations are as follows.

	Effective July 1, 2021	Effective July 1, 2022	Effective July 1, 2023	Effective July 1, 2024	Effective July 1, 2025
Combined rate	15.52%	15.52%	15.52%	15.52%	15.52%
Employer	9.31%	9.31%	9.31%	9.31%	9.31%9.185%
Employee	6.21%	6.21%	6.21%	6.21%	6.21%6.335%