- (a) A member with five years of credit for service in the public schools of Texas may receive additional retirement credit for active military duty.
- (b) Credit for military duty under this section is limited to a maximum of five years. Eligible military duty will be evaluated for crediting only in the school year in which it was rendered. A member must have served a minimum of 4 1/2 months of military duty in a school year to be eligible to obtain military service credit for that year. No credit may be given for any school year of military duty which duplicates any other credit already granted or in which a year of creditable service is available for service in the public schools of Texas.
- (c) To obtain each school year of military credit, the member must make a deposit based upon the full annual compensation rate for the last school year of membership service preceding the school year of military duty, if the member was a member while the duty was being rendered, or upon the full annual compensation rate for the first school year of membership service occurring after the duty. Membership service does not include service as a substitute. The deposit shall be a percentage of the applicable full annual compensation rate equal to that in effect for deductions from member salaries for the school year in which the military duty was rendered. A member must make deposits from the oldest to the newest year in order of the school years in which military service credit is sought.
- (d) Deposits for military service credit shall be paid in a manner consistent with any applicable limitations of 26 United States Code §415, including any applicable limitations on payments as a percentage of compensation from a TRS-covered employer in the school year in which the payments are made.
Source Note:The provisions of this §25.61 adopted to be effective September 11, 1977, 2 TexReg 3279; amended to be effective January 8, 1980, 4 TexReg 4717; amended to be effective January 24, 1992, 17 TexReg 252; amended to be effective September 1, 1992, 17 TexReg 5119; amended to be effective June 15, 1999, 24 TexReg 4455; amended to be effective March 12, 2003, 28 TexReg 2095.