2005 Idaho Code - 59-1361A — PUBLIC SAFETY OFFICER DEATH BENEFITS

                                  TITLE  59
                          PUBLIC OFFICERS IN GENERAL
                                  CHAPTER 13
                      PUBLIC EMPLOYEES RETIREMENT SYSTEM
    59-1361A.  PUBLIC SAFETY OFFICER DEATH BENEFITS. (1) On and after July 1,
2003, in the event a public safety officer dies as the direct and proximate
result of a personal injury sustained in the line of duty, a death benefit in
the amount of one hundred thousand dollars ($100,000) shall be payable as
provided in this section to the officer's surviving spouse or, in the event
there is no surviving spouse, divided among the officer's dependent children.
    (2)  Application for benefits under this chapter shall be made to the
retirement board. No benefit shall be payable unless it is established, as
determined by the retirement board, that:
    (a)  The officer's death occurred in the line of duty as defined in
    regulations issued by the United States department of justice pursuant to
    42 U.S.C. section 3796, except as modified by the retirement board;
    (b)  The death was not caused by the intentional misconduct of the officer
    or by such officer's intentional infliction of injury;
    (c)  The officer was not voluntarily intoxicated at the time of death; and
    (d)  Benefit payments will not be paid to a person whose actions were a
    substantial contributing factor to the death of the officer.
    (3)  As used in this section:
    (a)  "Dependent child" means a surviving natural or legally adopted child
    who is under twenty-one (21) years of age at the time of the officer's
    death. Benefits to dependent children shall be paid in accordance with the
    provisions of the Idaho uniform transfers to minors act, as set forth in
    chapter 8, title 68, Idaho Code; provided that when there are multiple
    dependent children, the benefit shall be divided equally among them.
    (b)  "Public safety officer" means an active member of the retirement
    system who when injured:
         (i)   Was designated as a police officer member under section
         59-1303, Idaho Code, and had been treated as such for contribution
         purposes;
         (ii)  Was a "firefighter" as defined in section 59-1302(16), Idaho
         Code; or
         (iii) Was a "paid firefighter" as defined in section 72-1403(A),
         Idaho Code.
    (4)  Benefits payable under this section:
    (a)  Are separate from and independent of any benefits payable under
    section 59-1361, Idaho Code;
    (b)  Are not dependent on years of service or age of the public safety
    officer; and
    (c)  Shall not be subject to state income taxes.
    (5)  The costs of providing this benefit, as determined by the board,
shall be paid by the employers of public safety officers as an additional
contribution component separate and distinct from all other obligations under
this chapter. Such costs will be paid in a manner as determined by the board.