RETIREMENT/SHERIFFS FUND: Provides relative to participation in the Back-Deferred Retirement Option Program in the Sheriffs' Pension and Relief Fund (EN INCREASE FC SG EX)

Updated the service credit threshold for the maximum Back-DROP period from 30 years to 35 years to match the eligibility requirements for regular retirement in the Sheriffs' Pension and Relief Fund.

Increased the maximum Back-DROP period for members with 35 or more years of service from 48 months to 60 months.

Reorganized the text structure to remove redundant formatting and ensure the service credit descriptions for different tiers are logically ordered.

The maximum deferral period for members with less than 35 years of service was changed from 48 months to a limit of 48 months or the number of months of creditable service accrued after eligibility, whichever is less.

The maximum deferral period for members with 35 or more years of service was changed from 48 months to a limit of 60 months or the number of months of creditable service accrued after eligibility, whichever is less.

Added a specific section stating the bill becomes effective upon the governor's signature, expiration of the signing period, or legislative override approval.