This bill appropriates funds for the Department of Parks, Heritage, and Tourism for the fiscal year ending June 30, 2026, establishing a maximum of 726 regular employees and allowing for 807 part-time or temporary "Extra Help" employees. It allocates a total of $18,085,899 for state operations, including salaries and personal services matching, while also providing specific funding for various programs such as the Keep Arkansas Beautiful initiative, the Museum of Natural Resources, and the War Memorial Stadium. Notable appropriations include $83,573,676 for Conservation Tax Operations, $33,402,681 for Tourism Promotion, and $37,880,862 for the Delta Heritage Trail Construction Program.

Additionally, the bill introduces a special maintenance program for the Park System, allowing funds for repairs and upkeep of parks and museum facilities, contingent upon prior approval from the Arkansas Legislative Council or Joint Budget Committee. It specifies that the provisions will be effective from July 1, 2025, through June 30, 2026, replacing the previous dates of July 1, 2024, through June 30, 2025. The bill also permits the Division of Arkansas State Parks to award cash prizes and merchandise for special events, allocates $150,000 annually from the tourism tax for small festivals in smaller communities, and allows for the purchase of promotional and educational materials up to $75,000 each fiscal year. An emergency clause ensures the act's effectiveness by July 1, 2025.