This bill appropriates funds for the Department of Parks, Heritage, and Tourism for the fiscal year ending June 30, 2026, specifically targeting the State Parks and Tourism Divisions. It sets a maximum of 726 regular employees and allows for 807 part-time or temporary "Extra Help" employees, with a total allocation of $18,085,899 for state operations, including salaries and personal services matching. The bill also outlines significant appropriations for various programs, such as $83,573,676 for Conservation Tax Operations and $33,402,681 for Tourism Promotion, reflecting a comprehensive strategy to enhance tourism and conservation efforts in Arkansas.

Additionally, the bill establishes a special maintenance program funded by the Conservation Tax Operations appropriation, requiring prior approval from the Arkansas Legislative Council or Joint Budget Committee for expenditures. It allows for cash prizes up to $10,000 for special events, allocates funds for the Mississippi River Domestic - International Marketing Plan, and commits $150,000 annually for small festival funding in smaller communities. Key changes include adjusting effective dates from July 1, 2024, to July 1, 2025, and introducing an emergency clause to ensure timely implementation of the act, which is essential for the agency's operations.