SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3289

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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 SECTION 1. Notwithstanding any general or special law to the contrary, the Quincy retirement board shall apply the presumptions afforded by sections 94, 94A and 94B of chapter 32 of General Laws to certain public safety personnel in the city of Quincy who apply for accidental disability retirement pursuant to section 7 of said chapter 32 pursuant to section 2.

 SECTION 2. If the member's employer cannot locate or otherwise failed to maintain a complete record of the member's physical examination into service, the employer shall submit an affidavit attesting that the member did undergo an examination and that the examination failed to reveal any evidence of the disabling condition for which the member is seeking accidental disability retirement. This affidavit shall constitute substantial evidence that the member successfully underwent a pre-employment physical examination as required by sections 94, 94A and 94B of chapter 32 of the General Laws and that said physical did not reveal any evidence of the disabling condition for which the member is seeking accidental disability retirement, as further evidenced by the member's acceptance into service.

 SECTION 3. Within 180 days of the effective date of this act, the public employee retirement administration commission shall request of the Internal Revenue Service a private letter ruling to determine whether sections 1 and 2 may be implemented without negatively impairing the tax treatment of affected members’ disability benefits under the Internal Revenue Code of 1986, including, but not limited to, paragraph (1) of subsection (a) of section 104 of the Code. Said sections 1 and 2 shall not take effect unless and until the Internal Revenue Service issues a favorable ruling that determines that said sections 1 and 2 will not negatively impair the tax treatment of affected members’ disability benefits under the Internal Revenue Code of 1986, including, but not limited to, said paragraph (1) of said subsection (a) of said section 104 of said Code.

 SECTION 4. This act shall apply to employees hired before January 1, 2027.

 SECTION 5. This act shall take effect upon its passage.