Amends Section 12 of Chapter 926 of the 1947 Session Laws, as amended by various other session laws, adding new language concerning the Charlotte Firefighters' Retirement System. Provides that if a member of the Charlotte Firefighters' Retirement System (Member) dies while performing qualified military service, the survivors are entitled to any additional benefits, except for benefit accruals related to the period of qualified military service, provided under the System as if the Member had resumed and then terminated employment on account of death. Further provides that, for benefit accrual purposes, the Charlotte Firefighters' Retirement System (System) treats an individual who, on or after January 12, 2007, dies or becomes disabled while performing qualified military service, as if the individual had resumed employment in accordance with reemployment rights under USERRA, on the day preceding death or disability and terminated employment on the date of death or disability. Sets out how the System will determine contribution amounts of an individual treated as reemployed pursuant to these provisions. Adds additional language concerning differential wage payments for years beginning after December 31, 2008, including that (i) an individual receiving such payments will be treated as a Member of the Sponsor making the payment, (ii) the differential wage payment will be treated as compensation, and (iii) the System will not be treated as failing to meet the requirements of any provision pursuant to section 414(u)(1)(C) of the Internal Revenue Code. Makes clarifying and organizational changes. 

Amends Section 13.1 of Chapter 926 of the 1947 Session Laws, as amended by various other session laws, making a clarifying change and adding new subsections concerning non-spouse beneficiary rollover rights. Sets out the rights and limitations, for distributions after December 31, 2009, of a non-spouse beneficiary that is a "designated beneficiary" to roll over all or portions of a distribution to an IRA. Further provides that, for distributions made after December 31, 2007, a participant or beneficiary can elect to roll over directly an "eligible rollover distribution" to a Roth IRA.

Amends Section 1 of Chapter 830 of the 1991 Session Laws, as amended by various other session laws, adding a new section concerning retiree health insurance premiums, providing that, effective January 1, 2007, any Member that is an "eligible retired public safety officer" who retired pursuant to the specified sections of the session law can elect to receive a distribution from the System in an amount not to exceed the lesser of (i) the amount paid by such a Member for qualified health insurance premiums for the Member, spouse or dependents or (ii) $3,000 for the taxable year. Further provides that any distributions pursuant to this new section will reduce the benefit payable to the Member for the taxable year from the System. Provides that after December 31, 2012, no Member can elect to receive a distribution pursuant to this section. 

Effective July 1, 2015, applying only to the City of Charlotte.