The bill enacted as R.S. 11:2175(H) introduces provisions for retirees of the Sheriffs' Pension and Relief Fund who return to full-time service. It allows these individuals to rescind their retirement by repaying all benefits received since retirement, including any Deferred Retirement Option Plan (DROP) or Back-DROP benefits, along with interest calculated at the actuarially assumed rate of return. Upon repayment, the retiree's service credit at the time of retirement will be restored. This provision is set to terminate on December 31, 2027.

The bill emphasizes the importance of allowing retirees to return to service while ensuring that the financial implications of rescinding retirement are clearly defined. It aims to provide flexibility for retirees while maintaining the integrity of the pension fund. The act will take effect upon the governor's signature or, if not signed, after the designated period for bills to become law without signature.