(2) The increased benefits provided for in this section apply only to police officers or firefighters who establish membership before July 14, 1995, in a retirement plan or system offered by a public employer in lieu of membership in the Public Employees Retirement System pursuant to the provisions of ORS 237.620.
(3) A public employer that is subject to the requirements of this section shall cease paying increased retirement benefits under this section if the payments made to the person are not subject to Oregon personal income tax under ORS 316.127 (9). A public employer that is subject to the requirements of this section shall adopt procedures similar to those described in ORS 238.372 to 238.384 for the purpose of implementing this subsection. The Department of Revenue shall provide to a public employer that is subject to the requirements of this section the information regarding Oregon personal income tax returns that the public employer deems necessary to determine whether the retirement benefits paid to the person by the public employer are subject to Oregon personal income tax under ORS 316.127 (9). [1991 c.796 §11; 1995 c.569 §12; 2007 c.622 §3; 2013 c.53 §15]
Note: Legislative Counsel has substituted "chapter 796, Oregon Laws 1991," for the words "this 1991 Act" in section 11, chapter 796, Oregon Laws 1991, compiled as 237.635. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.