It is the sole intent of the Legislature, in enacting this chapter, to fully comply with the provisions of the Internal Revenue Code that apply to public retirement systems in order to maintain and ensure the federal income tax exempt status of the county employees’ retirement systems, to elect the “grandfather” option in

Section 415(b)(10) of the Internal Revenue Code, and to require that each county and district provide benefits that replace the benefits that are limited by

Section of the Internal Revenue Code for affected members of the county employees’ retirement systems. The Legislature finds and declares that all costs of local public agencies and local public retirement systems of complying with

Section of the Internal Revenue Code are a federal mandate within the meaning of

Section of

Article XIII B of the California Constitution and

Part 7 (commencing with

Section 17500) of Division of Title 2, as construed in City of Sacramento v. State of California (50 Cal. 3d 51). It is the intent of the Legislature that this

chapter not be construed to impose upon local public agencies that are maintaining county retirement systems pursuant to

Chapter 3 (commencing with

Section 31450) of this part, state-reimbursable, state-mandated local program benefit costs within the meaning of

Section of

Article XIII B of the California Constitution and

Part 7 (commencing with

Section 17500) of Division of Title 2. If either the Commission on State Mandates or a court determines that this

chapter imposes upon any local agency, state-mandated local program benefit costs, notwithstanding any other provision of law, no reimbursement therefor shall be made from the State Mandates Claims Fund pursuant to

Part 7 (commencing with

Section 17500) of Division of Title or from any other state fund.