The 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. It designates that the commissioner of agriculture will manage these funds, with a cap of $50,000 that can be awarded to any single recipient each year. Additionally, the commissioner is permitted to use up to 6.5 percent of the total appropriation for administrative costs related to the program.

Furthermore, the bill includes provisions that allow any unencumbered balance from fiscal year 2026 to carry over into fiscal year 2027, ensuring that these funds remain available for use. It also stipulates that appropriations that are encumbered under contract by June 30, 2027, for soil health financial assistance grants can be utilized until June 30, 2029. This structure aims to enhance soil health initiatives through financial support while providing flexibility in fund management.