This bill mandates that Hudson County return any unexpended balances from specific appropriations related to the Hudson County Jail and the Department of Corrections and Rehabilitation, totaling up to $28.1 million, to the State Treasurer by June 30, 2026. These funds were originally allocated from the Property Tax Relief Fund (PTRF) through the annual appropriations acts for Fiscal Years 2023, 2024, and 2025. The returned funds will be deposited back into the PTRF.

Additionally, the bill authorizes a supplemental appropriation from the General Fund to Hudson County for general operating aid, also capped at $28.1 million. However, the amount provided for this aid cannot exceed the total unexpended balances returned by the county. This provision is subject to the approval of the Director of the Division of Budget and Accounting, ensuring that the financial assistance aligns with the funds returned to the state.