This bill appropriates funds for the Arkansas Teacher Retirement System for the fiscal year ending June 30, 2026. It establishes a maximum number of regular employees and their corresponding salary rates, totaling 87 positions. The bill outlines the appropriations for various categories, including regular salaries, extra help, personal services matching, and operating expenses, amounting to a total of $218,174,167. Additionally, it allocates $1,706,000,000 for benefits and refunds to beneficiaries, ensuring compliance with state laws regarding fiscal control and procurement.

Notably, the bill includes an emergency clause, which states that the appropriations are essential for the agency's operations and must take effect on July 1, 2025, to prevent any disruption in services. The language inserted into the bill emphasizes the urgency of the appropriations and the necessity for immediate implementation to maintain essential governmental programs.