The bill enacted by the Louisiana Legislature introduces a new provision under R.S. 11:2175(H) concerning the Sheriffs' Pension and Relief Fund. It allows retirees who have returned to full-time service in positions covered by the fund to rescind their retirement. To do so, these individuals must repay all benefits received since their 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.

Additionally, the new provision specifies that this option for rescinding retirement will be available until December 31, 2027. The bill will take effect upon the governor's signature or, if not signed, after the designated period for bills to become law without a signature, as outlined in the Louisiana Constitution.