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, totaling 87, with specified positions and salary grades. The bill outlines the total appropriations for personal services and operating expenses, which amount to $218,174,167, including regular salaries, extra help, personal services matching, and various operational expenses. Additionally, it allocates $1,706,000,000 for benefits and refunds to beneficiaries.

The bill includes new legal language that emphasizes compliance with existing laws regarding fund disbursement and outlines the legislative intent behind the appropriations. It also contains an emergency clause, stating that the act must take effect on July 1, 2025, to ensure the proper administration of essential governmental programs. This urgency is based on the constitutional limitation of appropriations to a one-year period and the potential harm that could arise from any delays in the act's implementation.