This bill requires the Federal Emergency Management Agency to reimburse public employee retirement systems for costs related to accidental disability retirements and deaths of workers who participated in rescue, recovery, and cleanup operations following the September 11, 2001 attacks on the World Trade Center. The legislation targets public employee retirement systems that had members involved in the September 11 response efforts in New York. The bill authorizes $5.9 billion in funding for fiscal year 2027 to cover these reimbursements, which can only be used by the eligible retirement systems and no other entities. This measure aims to address long-term financial impacts on pension systems caused by the health consequences and deaths of first responders and cleanup workers from the attacks.