This bill would require the Commissioner of Finance to establish a temporary program to resolve certain outstanding judgments imposed by the Environmental Control Board. Under the program, eligible judgments resulting from default decisions could be resolved by paying the underlying base penalty, without payment of any default penalties or accrued interest, and eligible judgments resulting from adjudications and findings of liability could be resolved by paying 75 percent of the imposed penalties, without payment of accrued interest. Additionally, certain judgments would be excluded from the program, including judgments subject to certain enforcement actions, criminal investigations, or tax liens. Judgments entered within 90 days before the start of the program would also be ineligible. The program would last for 90 days during fiscal year 2027, and the Commissioner would be able to extend it for an additional 90-day period.