This bill establishes that certain State employees, specifically those involved in critical finance and revenue-generating activities, are designated as essential employees during a state of emergency or government shutdown. It empowers the heads of departments, agencies, and commissions to determine which employees are essential, ensuring that they report to work and fulfill their responsibilities as directed. This measure aims to maintain the integrity of the State's financial assets and resources, as well as the collection of tax liabilities associated with State-licensed activities.

The legislation clarifies the executive branch's authority under the emergency management act, reinforcing the importance of these essential employees in safeguarding State revenue during emergencies or budgetary crises. By ensuring the continuity of operations related to financial activities, the bill seeks to mitigate uncertainties and facilitate the prompt reestablishment of State government functions once the emergency or budget impasse is resolved. The act is set to take effect immediately upon passage.