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 regarding the management of unencumbered balances, stating that any remaining funds at the end of fiscal year 2026 will carry over into fiscal year 2027, and appropriations that are encumbered under contract by June 30, 2027, will remain available until June 30, 2029. This ensures that the financial assistance for soil health initiatives can be effectively utilized over an extended period.