Appropriates $60 million from constitutionally dedicated CBT revenues for recreation and conservation purposes to DEP for State capital and park development projects.

This bill appropriates $60 million from constitutionally dedicated corporation business tax (CBT) revenues - funds voters approved in 2014 for open space and conservation - to the New Jersey Department of Environmental Protection (DEP). The funds will directly support state park, forest, and historic site development projects under the Preserve New Jersey Act, including repairs to bridges, buildings, and recreational facilities, as well as habitat improvements and camping access. Specific allocations cover projects like $10 million for health/safety upgrades, $13.5 million for recreational development, and $7 million for historic structure repairs. The funding comes from existing CBT revenue streams, not new taxes, and requires no additional legislative approval for DEP project spending.