This bill appropriates funds for the Department of Parks, Heritage, and Tourism - State Parks and Tourism Divisions for the fiscal year ending June 30, 2026, with a total appropriation of $18,085,899 for state operations. It establishes a maximum of 726 regular employees and allows for 807 part-time or temporary employees, known as "Extra Help." The bill specifies salary allocations for various positions and includes funding for programs such as the Keep Arkansas Beautiful initiative, tourism promotion, outdoor recreation grants, and operations at War Memorial Stadium. Notable insertions include specific funding amounts for advertising, construction projects, and operational costs, with a total of $83,573,676 allocated for conservation tax operations and $1,508,151 for War Memorial Stadium operations.

Additionally, the bill outlines appropriations for the Division of Arkansas State Parks and related departments for fiscal years 2025 through 2026, establishing a special maintenance program funded by the Conservation Tax Operations appropriation, which requires prior approval for expenditures. It allows the Division to award cash prizes and merchandise for special events, with a cap of $10,000 per fiscal year, and allocates funds for the Mississippi River Domestic - International Marketing Plan and small festivals in smaller communities. The bill also introduces provisions for purchasing promotional materials, emphasizing compliance with fiscal control laws, and includes an emergency clause for immediate implementation on July 1, 2025, to ensure the continuity of essential governmental programs.