This bill proposes a supplemental appropriation for the Department of Finance and Administration - Disbursing Officer, aimed at providing additional funding for the Firemen's and Police Officers' Pension and Relief Fund, as well as for fire protection services. Specifically, it allocates $8,000,000 from the Firemen's and Police Officers' Pension and Relief Fund for municipal fire and police relief and pension taxes, and an additional $5,000,000 from the Fire Protection Premium Tax Fund to support Arkansas fire departments. These appropriations are intended to supplement existing funds allocated in Act 1006 of 2025.

Furthermore, the bill includes an emergency clause, stating that unforeseen circumstances have rendered the current funding insufficient for the Department to continue essential governmental services. It emphasizes the need for immediate action to prevent harm to the administration of these services. The bill will take effect immediately upon passage and approval, or if not vetoed by the Governor, after the standard veto period.