Appropriates $107,999,000 from constitutionally dedicated CBT revenues and various Green Acres funds to DEP for local government open space acquisition, park development, and planning projects, and for certain administrative expenses.

This bill appropriates $107,999,000 from constitutionally dedicated corporation business tax revenues and Green Acres funds to the New Jersey Department of Environmental Protection (DEP). The funds support local governments in acquiring land for recreation and conservation (e.g., parks, open space) and developing existing lands (e.g., park improvements, inclusive playgrounds under "Jake's Law"). Specifically, $22.4 million funds land acquisition projects, $80.3 million supports development projects like park upgrades and inclusive playgrounds, and $3 million establishes a new planning grant program for local conservation planning. It prioritizes projects in densely populated areas and urban aid municipalities, as defined by population density thresholds.