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            A.(1) Any member of the Municipal Employees’ Retirement System of Louisiana who, due to the COVID-19 pandemic, was involuntarily furloughed without pay due to a reduction-in-force of his employer or was involuntarily furloughed or placed on leave without pay may purchase service and salary credit for each day of service during the period beginning on April 1, 2020, and ending on November 30, 2020, that he was furloughed or on such leave if such service was not credited to his account, subject to the limitations contained in Subsection B of this Section.

            (2) A member who purchases service and salary credit pursuant to this Section shall pay to the system or to his employer the employee and employer contributions which would have been remitted to the system by his employer if not for the involuntary furlough or leave without pay. Such contributions, if paid to the employer, shall be remitted by the employer to the system. The member shall remit the contributions no later than December 31, 2021.

            B. Any service and salary credit purchased pursuant to this Section shall be subject to the following conditions and limitations:

            (1) There shall be no duplication of service credit.

            (2) The employer shall certify the loss of service credit was due to the COVID-19 pandemic.

            (3) The purchased service and salary credit may not be used for the purpose of meeting the minimum service requirements for disability retirement.

            (4) Compensation on which the required contributions for purchase of service and salary credit are based shall be the rate of compensation in effect for the last full pay period ending on or before the date the member was furloughed or placed on leave without pay.

            (5) The right to purchase service and salary credit pursuant to this Section shall not apply to routine personnel actions or separations which are not the direct result of the COVID-19 pandemic.

            (6) Any dispute arising under the limitations of this Subsection shall be resolved in the sole and exclusive discretion of the board of trustees of the retirement system.

            C. The board of trustees may adopt rules to implement the provisions of this Section.

            Acts 2021, No. 36, §1, eff. June 1, 2021.