Fla. Stat. 175.021
Legislative declaration


(1)

It is hereby declared by the Legislature that firefighters perform state and municipal functions; that it is their duty to extinguish fires, to protect life, and to protect property at their own risk and peril; that it is their duty to prevent conflagration and to continuously instruct school personnel, public officials, and private citizens in the prevention of fires and firesafety; that they protect both life and property from local emergencies as defined in s. 252.34; and that their activities are vital to the public safety. It is further declared that firefighters employed by special fire control districts serve under the same circumstances and perform the same duties as firefighters employed by municipalities and should therefore be entitled to the benefits available under this chapter. Therefore, the Legislature declares that it is a proper and legitimate state purpose to provide a uniform retirement system for the benefit of firefighters and intends, in implementing the provisions of s. 14, Art. X of the State Constitution as they relate to municipal and special district firefighters’ pension trust fund systems and plans, that such retirement systems or plans be managed, administered, operated, and funded in such manner as to maximize the protection of the firefighters’ pension trust funds. Pursuant to s. 18, Art. VII of the State Constitution, the Legislature hereby determines and declares that this act fulfills an important state interest.

(2)

This chapter hereby establishes, for all municipal and special district pension plans existing under this chapter, including chapter plans and local law plans, minimum benefits and minimum standards for the operation and funding of such plans, hereinafter referred to as firefighters’ pension trust funds, which must be met as conditions precedent to the plan or plan sponsor’s receiving a distribution of insurance premium tax revenues under s. 175.121. Minimum benefits and minimum standards for each plan may not be diminished by local charter, ordinance, or resolution or by special act of the Legislature and may not be reduced or offset by any other local, state, or federal law that includes firefighters in its operation, except as provided under s. 112.65.

Source: Section 175.021 — Legislative declaration, https://www.­flsenate.­gov/Laws/Statutes/2024/0175.­021 (accessed Aug. 7, 2025).

175.021
Legislative declaration
175.025
Short title
175.032
Definitions
175.041
Firefighters’ Pension Trust Fund created
175.051
Actuarial deficits not state obligation
175.061
Board of trustees
175.071
General powers and duties of board of trustees
175.081
Use of annuity or insurance policies
175.091
Creation and maintenance of fund
175.101
State excise tax on property insurance premiums authorized
175.111
Certified copy of ordinance or resolution filed
175.121
Department of Revenue and Division of Retirement to keep accounts of deposits
175.122
Limitation of disbursement
175.131
Funds received by municipality or special fire control district
175.141
Payment of excise tax credit on similar state excise or license tax
175.151
Penalty for failure of insurers to comply with this act
175.162
Requirements for retirement
175.171
Optional forms of retirement income
175.181
Beneficiaries
175.191
Disability retirement
175.195
False, misleading, or fraudulent statements made to obtain public retirement benefits prohibited
175.201
Death prior to retirement
175.211
Separation from service
175.221
Lump-sum payment of small retirement income
175.231
Diseases of firefighters suffered in line of duty
175.241
Exemption from tax and execution
175.261
Annual report to Division of Retirement
175.301
Depository for pension funds
175.311
Municipalities, special fire control districts, and boards independent of each other
175.333
Discrimination in benefit formula prohibited
175.341
Duties of Division of Retirement
175.351
Municipalities and special fire control districts that have their own retirement plans for firefighters
175.361
Termination of plan and distribution of fund
175.371
Transfer to another state retirement system
175.381
Applicability
175.401
Retiree health insurance subsidy
175.411
Optional participation
175.1015
Determination of local premium tax situs
175.1215
Police and Firefighters’ Premium Tax Trust Fund

Current through Fall 2025

§ 175.021. Legislative declaration's source at flsenate​.gov