This bill appropriates funds for the fiscal year 2025-2026 to various state government entities in Iowa, with a strong emphasis on agriculture, natural resources, and environmental protection. The Department of Agriculture and Land Stewardship (DALS) receives a total of $20,062,310 to support its administration and programs, including allocations for the Iowa State University’s Midwest Grape and Wine Industry Institute, horse and dog racing law enforcement, and a butchery innovation program. The bill also designates funds for unclaimed pari-mutuel wagering winnings, renewable fuel infrastructure, and special appropriations for dairy regulation, local food programs, and support for farmers with disabilities. Additionally, the Department of Natural Resources (DNR) is allocated $12,500,000 for operations, including seasonal employee positions and groundwater protection efforts.

Moreover, the bill includes specific appropriations for various initiatives, such as $291,390 for livestock disease research and $1,000,000 for the Conservation Reserve Enhancement Program. It allows unencumbered or unobligated funds to remain available for expenditure until the close of the succeeding fiscal year, with specific provisions for soil and water conservation practices not reverting until July 1, 2028. The bill also shifts appropriations from the Environment First Fund (EFF) to the Iowa Resource Enhancement and Protection (REAP) fund, enhancing flexibility for funding state park maintenance and operations. Overall, the bill aims to bolster Iowa's agricultural and environmental initiatives through targeted financial support and program development.