North Carolina § 115C-302 - 4. (Expires June 30, 2021) High-need retired teachers.

§ 115C-302. 4. (Expires June 30, 2021) High-need retired teachers.

Definitions. - The following definitions apply in this section: High-need retired teacher. - A beneficiary of the Teachers' and State Employees' Retirement System of North Carolina who meets both of the following requirements: Retired on or before February 1, 2019, after attaining (i) the age of at least 65 with five years of creditable service, (ii) the age of at least 60 with 25 years of creditable service, or (iii) 30 years of creditable service. Is reemployed by a local board of education to provide classroom instruction as a teacher, as defined in G.S. 135-1(25), employed on an annual contract to provide classroom instruction exclusively at a high-need school or schools. High-need school. - A school that, at any point on or after July 1, 2017, meets one of the following criteria: Is a Title I school. As used in this sub-subdivision, a Title I school is a school identified under Part A of Title I of the Elementary and Secondary Education Act of 1965, as amended. Receives an overall school performance grade of D or F, as calculated by the State Board of Education pursuant to G.S. 115C-83.15(d). STEM. - Science, technology, engineering, and mathematics. Salary Level. - A high-need retired teacher shall be compensated as follows: Except as provided in subdivision (2) of this subsection, a high-need retired teacher shall be paid on the first step of the teacher salary schedule. If a high-need retired teacher serves as a teacher in any of the following licensure areas, he or she shall be paid on the sixth step of the teacher salary schedule: STEM. Special education. No State Salary Supplements or Increase in Salary. - A high-need retired teacher shall not receive any State salary supplement or State bonus. A high-need retired teacher shall not move beyond the salary steps prescribed by subsection (b) of this section, regardless of the length of time spent as a high-need retired teacher. Local Salary Supplement. - A high-need retired teacher shall receive any local salary supplements that are given to employees of the local board of education. Term of Contract. - A contract between the local board of education and a high-need retired teacher shall be for a term of no more than one school year. Identification of STEM and Special Education Licensure Areas. - The Superintendent of Public Instruction shall identify and provide to each local school administrative unit a list of STEM and special education licensure areas that qualify for reemployment pursuant to subdivision (b)(2) of this section. Local school administrative units shall make the list of STEM and special education licensure areas available to high-need retired teachers. History (2019-110, s. 1; 2019-212, s. 7(a).) Editor's Note. - Session Laws 2019-110, s. 6, made this section effective July 1, 2019, and expires June 30, 2021. Session Laws 2019-110, s. 5, as amended by Session Laws 2019-212, s. 7(c), provides: "(a) The State Treasurer shall seek a private letter ruling from the Internal Revenue Service to determine if the provisions of this act relating to the computation of postretirement earnings of retired teachers jeopardize the status of the Teachers' and State Employees' Retirement System. "(b) If the Internal Revenue Service determines that the provisions of G.S. 135-3(8) g., as enacted by this act, relating to the computation of postretirement earnings of retired teachers jeopardize the status of the Teachers' and State Employees' Retirement System of North Carolina under the Internal Revenue Code, then this act is repealed on the last day of the month following the month of receipt of that determination by the State Treasurer. Upon receipt of that determination, the State Treasurer shall notify the Revisor of Statutes of the determination and the date of receipt. Within three business days of receipt of the determination, the State Treasurer shall notify all local school administrative units of the repeal of this act and shall publicly notice the receipt of this information on the Department of State Treasurer's Web site. Within three business days of receipt of the notice from the State Treasurer, a local school administrative unit shall notify all high-need retired teachers employed by its local board of education of the repeal of this act. "(c) Notwithstanding any other provision of law to the contrary, in order to pay costs associated with the administration of the provisions of this act, the Retirement Systems Division of the Department of State Treasurer may increase receipts from the retirement assets of the Teachers' and State Employees' Retirement System or pay costs associated with the administration directly from the retirement assets. Costs associated with the administration of the provisions of this act shall not exceed fifty thousand dollars ($50,000) to obtain the private letter ruling from the Internal Revenue Service required under subsection (a) of this section. "(d) Any beneficiary that is employed to teach by a local board of education as a high-need retired teacher, as defined in G.S. 115C-302.4(a)(1) , shall not be eligible to elect into a position that would lead him or her to be eligible to accrue any additional benefits under G.S. 135-3(8) . Any failure of a local board of education or a beneficiary to comply with the foregoing shall be corrected by the Retirement System as it determines may be appropriate under State and federal law. Any costs of the correction, as determined by the Retirement System, shall be the sole responsibility of the local board of education and shall be transferred to the Pension Accumulation Fund under G.S. 135-8 , under rules adopted by the Board of Trustees." Session Laws 2019-212, s. 7(d), provides: "If S.L. 2019-110 is repealed pursuant to the requirements of Section 5 of that act, this section is repealed on the same date as the repeal of S.L. 2019-110.” Effect of Amendments. - Session Laws 2019-212, s. 7(a), effective July 1, 2019, and expiring June 30, 2021, rewrote subdivision (a)(1)(b)., which formerly read: "Is reemployed by a local board of education to teach at a high-need school." §§ 115C-302.5 through 115C-302.9: Reserved for future codification purposes.