The bill establishes the "Watershed Restoration and Conservation Fund" within the state treasury, aimed at supporting the reclamation, restoration, and long-term stewardship of lands and watersheds in the Amite River Basin that have been affected by sand and gravel mining operations. The fund prioritizes flood-prone areas and impaired watersheds. It will receive 100% of the recurring severance tax revenues collected on sand mined within the district's geographic boundaries, as well as any donations, gifts, grants, or other revenues designated for the fund.

Monies in the fund will be invested similarly to those in the state general fund, with any interest earned credited back to the fund. The funds will be appropriated to the Coastal Protection and Restoration Authority for use by the Amite River Basin Drainage and Water Conservation District. Additionally, 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.