This bill appropriates funds for the Soil Health Financial Assistance Program in Minnesota, allocating specific amounts from the general fund for fiscal years 2026 and 2027. The commissioner of agriculture is authorized to award up to $50,000 to a single recipient each year from this appropriation. Additionally, the commissioner can use up to 6.5 percent of the funds for administrative costs related to the program.

The bill also includes provisions to ensure that any unencumbered balance at the end of fiscal year 2026 remains available for use in fiscal year 2027, despite the usual cancellation rules outlined in Minnesota Statutes, section 16A.28. Furthermore, appropriations that are encumbered under contract by June 30, 2027, for soil health financial assistance grants will remain available until June 30, 2029.