This bill reenacts and amends RCW 41.26.030, the definitional and benefit‑calculation section of the Law Enforcement Officers' and Fire Fighters' retirement statute. It revises the statutory definitions used throughout chapter 41.26, and specifically changes how "basic salary" is defined for plan 2 members to explicitly include overtime, deferred salary under federal Code sections 403(b), 414(h), and 457, and compensation for standby status, while excluding lump‑sum deferred sick leave, unused vacation or annual leave, and severance pay. For plan 1 members, "basic salary" is clarified as the basic monthly rate including longevity pay but excluding overtime and special salary. The section also lets a member who serves in the legislature choose between two methods for determining basic salary, with the member required to pay any additional member and employer contributions resulting from that choice. The amended section reenacts or restates many other definitions and procedural rules: accumulated contributions, actuarial reserve and valuation, beneficiary rules (separately for plan 1 and plan 2), definitions of child, department, director, disability board/leave/retirement (plan 1), domestic partners, employer (separately for plan 1 and plan 2), and final average salary rules for plan 1 and plan 2. It directs the department to include certain compensation members forgone in final average salary calculations for specified fiscal biennia (2009–2011, 2011–2013, 2019–2021, and 2021–2023) when certified by the employer. It also restates and updates definitions and eligibility rules for law enforcement officers and firefighters, including inclusion of certain tribal police and less‑than‑full‑time commissioned officers effective by date references in the text, and it specifies service credit month and year calculations and thresholds (including rules when a member is paid by multiple employers and rules that furloughs or reduced hours do not reduce service credit). Affected entities named include the Department of Retirement Systems, the LEOFF Plan 2 Retirement Board, state and local employers that employ law enforcement officers and firefighters (with separate employer definitions for plan 1 and plan 2), fire departments, specified labor guilds and associations, and members of LEOFF plans 1 and 2. The extracted text ends in the middle of the firefighter definition and omits subsections referenced elsewhere, so the remainder of the firefighter definition, the full text of subsection (19), and any other amendments, implementation timing, or fiscal and administrative provisions are not visible in these chunks.

If enacted, the bill clarifies what counts as pensionable "basic salary" for LEOFF members and tightens several service‑credit rules. For Plan 2 members, overtime, certain deferred wages (403(b), 414(h), 457) and standby pay would be treated as basic salary, while lump‑sum payments for deferred sick leave, vacation, annual leave, and severance would not be pensionable. That will likely raise reported pensionable earnings for many Plan 2 members, increasing future retirement benefits and the contributions needed to fund them; employers will face added payroll reporting and certification duties (including certifying forgone compensation for specific past fiscal biennia), and members who serve in the legislature who elect a higher hypothetical salary must pay both the member and employer share of any extra contributions themselves. The bill also preserves service credit where work hours are reduced (furloughs, layoffs, etc.), clarifies how months of service are credited when members work for multiple employers, and expands who qualifies as a law enforcement officer in certain circumstances (including some tribal police and part‑time commissioned personnel as of recent dates). These changes protect members’ accruals and broaden coverage, but the document lacks full firefighter and employee definitions, effective dates, and any fiscal implementation details, so the precise budgetary impact on employer contribution rates and agency administration remains uncertain.