The bill enacted as R.S. 11:2175(H) addresses the Sheriffs' Pension and Relief Fund, specifically allowing retirees who return 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 provisions outlined in this bill will remain in effect 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 stipulated by the Louisiana Constitution. If the governor vetoes the bill but it is later approved by the legislature, it will become effective the day after such approval.