Establishes special dredging account; directs $5,000,000 of sales tax collected annually be deposited therein; directs DEP to administer account and dredging program with certain requirements.

This bill creates a special "Community and Navigational Waterways Restorative and Maintenance Dredging Account" funded by $5 million annually from state sales tax revenue. It directs the Department of Environmental Protection (DEP) to use these funds exclusively for dredging waterways outside the New York-New Jersey port region, including waterways providing boat access to coastal residential properties. At least 25% of the funds must support maintenance dredging for these residential access routes, with DEP required to prioritize projects based on community input and publish annual funding lists. The bill aims to provide stable, ongoing funding for non-port waterway maintenance, addressing gaps in previous dredging efforts.