Mandates that certain personnel critical to certain State finance and revenue generating activities are essential employees during state of emergency or government shutdown.

This bill requires New Jersey state employees critical to preserving the state's finances and revenue - specifically those working in licensed activities (like casinos or utilities that generate tax revenue) - to be designated as essential during emergencies or government shutdowns. It mandates that department heads must classify these staff as essential, requiring them to report to work and perform duties as directed by their agency. The law ensures continuous tax collection and safeguarding of financial assets during disruptions, preventing gaps in revenue that could delay government recovery after an emergency or budget impasse. It applies directly to licensed revenue-generating operations, not general state employees.