1. Notwithstanding any other provision of law to the contrary, the department of corrections shall subtract and make a payment to the state treasurer from any per diem cost of incarceration to be received by each county under section 221.105 , or from any per diem cost for jail reimbursement to be received by each county under any other provision of law in effect on or after August 28, 2025, in the amount of one dollar and seventy-five cents per day per prisoner. The state treasurer shall deposit such funds in the sheriffs' retirement fund created under section 57.952 . 2. Notwithstanding subsection 1 of this section to the contrary, if the sheriffs' retirement fund is funded to at least ninety percent of the actuarially sound level and is funded at a level above the actuarial need, the department of corrections shall subtract and make a payment to the state treasurer from any per diem cost of incarceration to be received by each county under section 221.105 , or from any per diem cost for jail reimbursement to be received by each county under any other provision of law in effect on or after August 28, 2025, in the amount of one dollar per day per prisoner. The state treasurer shall deposit such funds in the sheriffs' retirement fund created under section 57.952 . The retirement system shall annually provide a copy of its actuarial report to the department of corrections. 3. The payment authorized by this section shall only apply to counties that have a sheriff who participates in the retirement system. 4. This section shall be effective on January 1, 2026.
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