This bill enacts R.S. 38:3310 to establish the Watershed Restoration and Conservation Fund in the state treasury, aimed at supporting the reclamation, restoration, and long-term stewardship of lands and watersheds within the Amite River Basin that have been affected by sand and gravel mining operations. The fund will prioritize flood-prone areas and impaired watersheds. Funding for the fund will come from 100% of the recurring severance tax revenues collected on sand severed from within the district's geographic boundaries, as well as from donations, gifts, grants, or other revenue.

Additionally, the bill outlines that the funds will be invested similarly to the state general fund, with interest earned credited back to the fund. The Coastal Protection and Restoration Authority will be responsible for appropriating the funds for the specified uses. An annual report detailing the fund's receipts, expenditures, and activities will be submitted to relevant legislative committees by March 1 of each year. The act is set to take effect on July 1, 2026.