Reenacts SL 1931-446, Sections 4 and 7, relating to the Emergency Pension Fund for the County of Mecklenburg, as they existed immediately prior to their repeal.

Amends Section 6, as reenacted, as follows. Updates reference to the Fund to specify it is the Emergency Pension Fund for Sworn Law Enforcement Officers of Mecklenburg County. Increases the fee to be assessed from court costs in the county from $1 to $2 to be paid to the Fund's Board, now the Emergency Pension Fund for Sworn Law Enforcement Officers of Mecklenburg County Board. Eliminates the exemption for cases where the defendant committed a traffic offense if the defendant serves the sentence imposed by the court. Makes conforming changes.

Applies to bills of costs of applicable convictions or guilty pleas occurring on or after October 1, 2026.