Section 91 of chapter 32 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsections (b) and (c) and inserting in place thereof the following subsection:-

(b)(1) In addition to and notwithstanding the foregoing provisions of this section or similar provisions of any general or special laws, any person who has been retired and who is receiving a pension or retirement allowance, under the provisions of this chapter or any other general or special law, from the commonwealth, county, city, town, district or authority, or any person whose employment, in the service of the commonwealth, county, city, town, district or authority, has been terminated, under the provisions of this chapter or any other general or special law, including as a consultant or independent contractor or a person whose regular duties require that their time be devoted to the service of the commonwealth, county, city, town, district or authority shall certify to their employer and the treasurer or other person responsible for the payment of the for the position in which they are to be employed, the number of days or hours that they have been employed in any such calendar year and the amount of earnings therefrom.

(2) If the number of hours exceeds 1,200, in the aggregate, in any calendar year or if the earnings therefrom exceed when added to any pension or retirement allowance they are receiving shall not exceed the salary that is being paid for the position from which they were retired or employment was terminated plus $15,000.

(3) A person earning more than the amount, in paragraph 2, shall pay a 5 per cent surcharge on any additional earnings. The surcharge shall be paid to the county, city, town or retirement board. The surcharge will be returned to the city, town, municipality or governmental entity that is paying the person and will be earmarked for recreational opportunities as deemed appropriate by the head of that government entity. The city, town, municipality or government entity shall establish a separate account for the sole purpose of recreational opportunities including, but not limited to programs, equipment, repairs, land and structure purchases.