AN ACT FOR THE DEPARTMENT OF COMMERCE - STATE INSURANCE DEPARTMENT REAPPROPRIATION.

This bill reappropriates approximately $101,000 from the Development and Enhancement Fund to the Arkansas Department of Commerce's State Insurance Department for fiscal year 2026. The funds are designated to cover maintenance and operations for insolvent, licensed perpetual care cemeteries that have been in receivership for five years or more, as well as acquisition costs and grants for historic cemetery improvements. The legislation includes standard fiscal controls requiring strict adherence to state purchasing laws and prohibits using general maintenance funds for these specific purposes. It also declares an emergency to ensure the money becomes available on July 1, 2026, preventing potential harm to essential governmental programs.