Relating to the Deputy Sheriff Retirement System Act

HB 2085 amends West Virginia's Deputy Sheriff Retirement System Act to adjust contribution rates for counties and establish a new annual annuity adjustment. It sets a maximum 13% annual contribution rate for county commissions (effective July 2025) and requires the retirement board to set rates based on actuarial calculations. The bill also creates a new provision for a 1% annual annuity increase for eligible retired deputy sheriffs (60+ years old) and surviving spouses, triggered when the retirement fund's funding ratio allows it. These changes directly affect current and future deputy sheriff retirees, their surviving spouses, and county employers responsible for retirement contributions.