Sec. 863.002. CREDIT FOR MILITARY SERVICE. The pension system shall grant credit for qualified service for military duty in accordance with Section 414(u) of the Internal Revenue Code of 1986 (26 U.S.C. Section 414(u)) and other applicable federal law.
Added by Acts 2005, 79th Leg., Ch. 803 (S.B. 522), Sec. 1, eff. September 1, 2005.
Structure Texas Statutes
Title 8 - Public Retirement Systems
Subtitle H - Texas Emergency Services Retirement System
Chapter 863 - Creditable Service
Section 863.001. Credit for Current Service
Section 863.002. Credit for Military Service
Section 863.003. Recognition of Prior Service Credit
Section 863.004. Prior Service of Member Before Departmental Participation
Section 863.0045. Service Credit and Membership in Multiple Public Retirement Systems