2026 Supplemental Benefit Reimbursement Amounts

A list of the 2026 supplemental benefit reimbursement amounts for fire relief associations, released by the Department of Revenue (DOR), is now available on the OSA website.

The supplemental benefit reimbursements were disbursed on or about March 15, 2026, for relief associations that submitted reimbursement application forms to the DOR by February 15, 2026.

If a relief association paid supplemental benefits but did not submit a reimbursement form by the February 15 deadline, the form to file for reimbursement, due in March 2027, will be available on the DOR website in mid-November.

Supplemental benefits are additional benefits relief associations are required to pay to most recipients of retirement benefit distributions. The benefits help offset taxes that are paid by the retiring firefighter on the distribution, and relief associations are reimbursed by the State of Minnesota for the payments. Additional information about supplemental benefit payments and the reimbursement process is provided in a Statement of Position on this topic.

Last Updated March 2026