Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS
Chapter 25 - MEMBERSHIP CREDIT
Subchapter E - MILITARY SERVICE
Section 25.61 - Service Credit for Eligible Military Duty
Current through Reg. 49, No. 38; September 20, 2024
(a) A member with five years of credit for service in the public schools of Texas may receive additional retirement credit for active military duty.
(b) Credit for military duty under this section is limited to a maximum of five years. Eligible military duty will be evaluated for crediting only in the school year in which it was rendered. In order to obtain military service credit for that year, a member must have served an equivalent amount of military duty to the amount of service required for a member to receive a year of service credit in that school year. No credit may be given for any school year of military duty which duplicates any other credit already granted or in which a year of creditable service is available for service in the public schools of Texas. If a member establishes military service credit but TRS determines that credit already has been given for the military service in another Texas public retirement system, TRS shall refund the amount paid for the military credit duplicated in TRS, less fees that are not refundable, and shall cancel the TRS credit and, if applicable, adjust the calculation of benefits. In accordance with § 25.113(m)(3) of this title (relating to Transfer of Credit Between TRS and ERS), a person retiring from the Employees Retirement System of Texas (ERS) under Government Code, Chapter 805, and returning to work in a TRS-eligible position may not establish more than a total of five years of military service credit, including any military service established before retirement under either TRS or ERS.
(c) To obtain each school year of military credit, the member must make a deposit based upon the full annual compensation rate for the last school year of membership service preceding the school year of military duty, if the member was a member while the duty was being rendered, or upon the full annual compensation rate for the first school year of membership service occurring after the duty. Membership service does not include service as a substitute. The deposit shall be a percentage of the applicable full annual compensation rate equal to that in effect for deductions from member salaries for the school year in which the military duty was rendered.
