Mississippi Code 1972 (2023) › Title 45 - PUBLIC SAFETY AND GOOD ORDER (§§ 45-NEW-NEW — 45-51-NEW-006) › Chapter 11 - FIRE PROTECTION REGULATIONS, FIRE PROTECTION AND SAFETY IN BUILDINGS (§§ 45-11-1 — 45-11-301) › MISSISSIPPI LENGTH-OF-SERVICE AWARD PROGRAM (LOSAP) (§ 45-11-271) › Section 45-11-271 - [Repealed 7/1/2026] Mississippi Length-of-Service Award Program (LOSAP)

(1)
The Mississippi Insurance Department shall establish the Mississippi Length-of-Service Award Program (LOSAP) for the recruitment and the retention of volunteer firefighters. Such program shall provide paid Length-of-Service Awards to eligible volunteer firefighters and shall be open to all Mississippi volunteer fire department members.
(2)
The following words and phrases shall have the meanings as defined in this section unless the context clearly indicates otherwise:
(a)
"Length-of-Service Award Program" means a program to provide paid length-of-service awards to eligible volunteer firefighters.
(b)
"Eligible volunteer firefighter" means a bona fide volunteer firefighter who is registered with the State of Mississippi or a political subdivision thereof and is an active part-time or on-call member of a volunteer fire department or a volunteer firefighter. Eligible volunteer firefighter shall not include full-time firefighters or career firefighters unless such firefighters are also active eligible volunteer firefighters when they are not acting as full-time or career firefighters and meet all other required qualifications as provided by the Mississippi Length-of-Service Award Program Board of Trustees in collaboration with the Mississippi Insurance Department.
(c)
"Defined contribution" means the predefined contribution that the Mississippi Length-of-Service Award Program Board of Trustees in collaboration with the Mississippi Insurance Department establishes as a yearly contribution to an eligible volunteer firefighter's LOSAP account.
(3)
(a)
The LOSAP shall be administered by the Mississippi Length-of-Service Award Program Board of Trustees, which shall be comprised of the following members:
(i)
The Commissioner of Insurance, or his or her designee;
(ii)
The State Fire Coordinator, or his or her designee;
(iii)
The State Treasurer, or his or her designee;
(iv)
One (1) member from the state at large appointed by the Governor; and
(v)
One (1) member from the state at large appointed by the Lieutenant Governor.
(b)
The LOSAP Board of Trustees, in collaboration with the Mississippi Insurance Department, shall have the following powers and duties:
(i)
Establish a points system to be awarded to volunteer firefighters for their performance of certain activities as determined by the board and award LOSAP service credit based upon that points system;
(ii)
Create a list of the activities that points will be awarded for. Such list shall include, at a minimum, the number of emergency and nonemergency calls responded to by the volunteer member; the activities and training of each member as determined on an annual basis; and the volunteer fire department members eligible time to be considered as an active member of the department before the establishment of the LOSAP on July 1, 2023;
(iii)
Determine the annual contribution to each volunteer's LOSAP account; and
(iv)
Promulgate any rules and regulations as necessary to implement the provisions of this section. All such rules and regulations shall be in compliance with Section 457(e)(11) of the United States Internal Revenue Code.
(4)
There is hereby created in the State Treasury a special fund to be known as the "Mississippi Volunteer Firefighter Length-of-Service Awards Program Fund" (LOSAP Fund) to be maintained by the State Treasurer. The Treasurer of the State of Mississippi may invest the monies deposited in the special fund. The amounts to be invested shall be determined by the Treasurer and shall be in the approximate amount of the total monies deposited in said special fund less the anticipated withdrawals and disbursements from the Mississippi Length-of-Service Award Program to be made within the following ninety-day period. Such funds shall be invested by said Treasurer in short-term bonds, Treasury Bills, or other direct obligations of the United States of America, or any national or state banks in the State of Mississippi. Monies in the fund shall first be used for the purpose of providing retirement benefits as a defined contribution to volunteer firefighters for the purpose of recruiting and retaining volunteer firefighters as provided in this section. Any other unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
(5)
The Mississippi Insurance Department shall notify the Mississippi Length-of-Service Award Program Board of Trustees and the State Fire Marshal of any volunteer fire department member that is ineligible to receive LOSAP funds due to the member or department's failure to file required documentation or financial reports or failure to comply with an audit or review by the Mississippi Insurance Department. A volunteer fire department member or department reported by the Mississippi Insurance Department shall be ineligible to receive funds under this section until the Mississippi Insurance Department notifies the Mississippi Length-of-Service Award Program Board of Trustees and the State Fire Marshal that the volunteer member or department has come into compliance.
(6)
A member of the Mississippi Length-of-Service Award Program may receive the funds allocated on their behalf to the program upon their withdrawal from the program.
(7)
The Mississippi Length-of-Service Award Program may allocate a maximum of Five Hundred Dollars ($500.00) in yearly defined contributions to each member's LOSAP account.
(8)
The provisions of this section shall stand repealed on July 1, 2026.
Added by Laws, 2023, ch. 511, HB 521,§ 1, eff. 7/1/2023.