COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1235S.01I Bill No.:SB 141 Subject:Law Enforcement Officers and Agencies; Retirement Systems and Benefits -
General
Type:Original Date:March 7, 2025Bill Summary:This proposal modifies provisions relating to the Sheriffs' Retirement
System.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 1235S.01I
Bill No. SB 141
Page 2 of
March 7, 2025
JLH:LR:OD
ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government$0$0$0 L.R. No. 1235S.01I
Bill No. SB 141
Page 3 of
March 7, 2025
JLH:LR:OD
FISCAL ANALYSIS
ASSUMPTION
Officials from the Sheriff’s Retirement System state the Missouri Supreme Court in 2021 ruled
the collection of the $3 criminal fee was unconstitutional. The collection of the fee was removed
in July 2021. This is clean up language to remove the fee that can no longer be collected to fund
the Sheriffs' Retirement System. Therefore, there is no impact to the retirement system.
Officials from the Joint Committee on Public Employee Retirement (JCPER) state the
JCPER’s review of SB 141 indicates it will affect retirement plan benefits as defined in Section
105.660(9). According to actuarial information provided by the retirement system, SB 141 would
constitute a “substantial proposed change” in future plan benefits as defined in section
105.660(10). Pursuant to section 105.670, an actuarial cost statement must be filed with the
Chief Clerk of the House of Representatives, the Secretary of the Senate, and the Joint
Committee on Public Employee Retirement as public information for at least five legislative
days prior to final passage.
Officials from the Office of the State Courts Administrator assume the proposal will have no
fiscal impact on their respective organization.
Oversight notes that the above mentioned agencies have stated the proposal would not have a
direct fiscal impact on their organization. Oversight does not have any information to the
contrary. Therefore, Oversight will reflect a zero impact on the fiscal note.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal. L.R. No. 1235S.01I
Bill No. SB 141
Page 4 of
March 7, 2025
JLH:LR:OD
FISCAL DESCRIPTION
The proposed legislation appears to have no direct fiscal impact.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Sheriff’s Retirement System
Joint Committee on Public Employee Retirement
Office of the State Courts Administrator
Julie MorffJessica HarrisDirectorAssistant DirectorMarch 7, 2025March 7, 2025