This bill reenacts and amends RCW 41.26.030, which governs membership, definitions, and benefit calculations for the Washington law enforcement officers' and firefighters' retirement system (LEOFF). The amendment expressly adds the Department of Natural Resources as an "employer" for LEOFF plan 2 when it employs firefighters who meet qualifications established by the National Wildfire Coordinating Group. It reenacts and updates numerous statutory definitions and provisions for plan 1 and plan 2 members, including definitions of basic salary, final average salary, beneficiary, disability leave/retirement, and who qualifies as a firefighter, and specifies that "employer" does not include a government contractor while defining that term for purposes of the chapter. The bill also clarifies service credit and salary calculation rules: it sets monthly hour thresholds for plan 2 service credit months (90+ hours = one month; 70–89 = one-half; <70 = one-quarter), addresses multiple-employer months and reductions in hours (furloughs, temporary layoffs, etc.) so scheduled hours remain creditable, defines "full time" for wildland or aviation firefighters (expected to work at least 160 hours per month for more than six months a year), and directs the Department of Retirement Systems to include certified forgone compensation in final average salary calculations for specified fiscal biennia. It reenacts definitions and inclusions for emergency medical technicians, general and limited authority law enforcement agencies, tribal police inclusion dates, medical services covered for plan 1, and other membership and service credit rules. This is a statutory amendment to the retirement system that makes definitional and procedural changes affecting membership eligibility, employer inclusion, service credit accounting, and benefit calculation procedures; it is not a criminal or penalty provision. The excerpt is incomplete: the firefighter definition is cut off mid-list, subsections referenced elsewhere are not included, and any other amendments outside RCW 41.26.030 or additional changes to plan benefits or membership rules that may appear elsewhere in the bill cannot be determined from the provided text.

If enacted, the most direct practical effect is that Department of Natural Resources wildland or aviation firefighters who meet National Wildfire Coordinating Group qualifications would become eligible for membership in LEOFF plan 2. That means those employees would start accruing service credit and pension benefits under plan 2 rules, and the department would take on the employer role for contributions and administrative duties tied to those retirement benefits. Because service credit rules (hours thresholds for full, half, or quarter months, how concurrent employment counts, and protections that furloughs or reduced hours do not reduce credit) apply, affected firefighters will likely see clearer pathways to retirement service accrual while DNR faces new ongoing contribution costs and administrative responsibilities tied to those obligations. The bill also requires including certain certified forgone compensation in final average salary calculations for several past biennia, which could raise pensionable salary for members who had such forgone pay and therefore increase benefit amounts and related employer contribution liabilities for those periods. Important details are missing from the provided text (the firefighter definition cuts off and other subsections aren’t shown), so the exact number of employees affected and the fiscal size of the impact on DNR, the retirement fund, or other employers cannot be determined from these excerpts.