S14052026 Regular Session

Relates to the appropriation to the Soil and Water Conservation Commission for fiscal years 2026 and 2027.

APPROPRIATIONS -- SOIL AND WATER CONSERVATION COMMISSION -- Relates to the appropriation to the Soil and Water Conservation Commission for fiscal years 2026 and 2027.

APPROPRIATIONS SOIL AND WATER CONSERVATION COMMISSION

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STATEMENT OF PURPOSE

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RS33748 / S1405 This appropriation provides enhancements to the FY 2027 maintenance budgets for the Soil and Water Conservation Commission. Enhancements to the Soil and Water Conservation Commission include onetime funding from dedicated funds to supplemental supplement existing payments for the Conservation Reserve Enhancement Program (CREP) and onetime funding for unspent grant funding for the CREP and Water Quality Program for Agriculture (WQPA). This legislation also includes a FY 2026 supplemental appropriation to provide onetime funding from dedicated funds for existing payments for the Conservation Reserve Enhancement Program (CREP). This supplemental supports anticipated costs for the current year. Finally, this bill moves the Soil and Water Conservation Commission from the Department of Agriculture to the Department of Water Resources pursuant to House Bill 503 of 2026. Pursuant to Section 22-2718, Idaho Code, the Soil and Water Conservation Commission was established and created in the Department of Agriculture and was historically budgeted separately from the Department of Agriculture. House Bill 503 amended the code to move the commission under the Department of Water Resources. This move is accomplished by removing the entirety of the maintenance appropriation for the commission from the Department of Agriculture in section one of this bill and adding the appropriation to the Department of Water Resources in section two of this bill. The budget structure of the commission under the Department of Water Resources mirrors how it was previously structured under the Department of Agriculture, as it remains a distinctly budgeted division. DISCLAIMER: This statement of purpose and

FISCAL NOTE

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are a mere attachment to this bill and prepared by a proponent of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative process, including judicial review (Joint Rule 18).

BILL TEXT

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LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1405 BY FINANCE COMMITTEE AN ACT1 RELATING TO THE APPROPRIATION TO THE SOIL AND WATER CONSERVATION COMMIS-2 SION; REDUCING THE APPROPRIATION TO THE DEPARTMENT OF AGRICULTURE FOR3 THE SOIL AND WATER CONSERVATION COMMISSION FOR FISCAL YEAR 2027; AP-4 PROPRIATING ADDITIONAL MONEYS TO THE DEPARTMENT OF WATER RESOURCES FOR5 THE SOIL AND WATER CONSERVATION COMMISSION FOR FISCAL YEAR 2027; PRO-6 VIDING REQUIREMENTS FOR TRUSTEE AND BENEFIT PAYMENTS DISTRIBUTION FOR7 THE DEPARTMENT OF WATER RESOURCES FOR THE SOIL AND WATER CONSERVATION8 COMMISSION; PROVIDING FOR CONDITIONS, LIMITATIONS, AND RESTRICTIONS;9 APPROPRIATING ADDITIONAL MONEYS TO THE DEPARTMENT OF AGRICULTURE FOR10 THE SOIL AND WATER CONSERVATION COMMISSION FOR FISCAL YEAR 2026; AND11 DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE DATES.12

Be It Enacted by the Legislature of the State of Idaho:13

SECTION 1. Notwithstanding any other provision of law to the contrary,14 the appropriation made to the Department of Agriculture for the Soil and Wa-15 ter Conservation Commission is hereby reduced by the following amounts from16 the designated expense classes from the listed funds for the period July 1,17 2026, through June 30, 2027:18 FOR19 FOR20 FOR FOR TRUSTEE AND PERSONNEL21 OPERATING CAPITAL BENEFIT COSTS22 EXPENDITURES OUTLAY PAYMENTS TOTAL FROM:23 General24 Fund25 $1,517,000 $212,800 $1,805,200 $3,535,000 Administration and Accounting Services26 Fund27 30,000 30,000 Resource Conservation and Rangeland Development28 Fund29 221,000 166,500 $200 387,700 Clean Water Revolving Loan (SCC)30 Fund31 0 30,000 0 0 30,000 TOTAL32 $1,738,000 $439,300 $200 $1,805,200 $3,982,700

SECTION 2. In addition to any other appropriation provided by law,33 there is hereby appropriated to the Department of Water Resources for the34 Soil and Water Conservation Commission the following amounts to be expended35 according to the designated expense classes from the listed funds for the36 period July 1, 2026, through June 30, 2027:37

2 FOR1 FOR2 FOR FOR TRUSTEE AND PERSONNEL3 OPERATING CAPITAL BENEFIT COSTS4 EXPENDITURES OUTLAY PAYMENTS TOTAL FROM:5 General6 Fund7 $1,517,000 $212,800 $2,105,200 $3,835,000 Miscellaneous Revenue8 Fund9 20,000 67,100 87,100 Administration and Accounting Services10 Fund11 30,000 30,000 Resource Conservation and Rangeland Development12 Fund13 221,000 166,500 $200 387,700 Clean Water Revolving Loan (SCC)14 Fund15 0 30,000 0 0 30,000 TOTAL16 $1,738,000 $459,300 $200 $2,172,300 $4,369,800

SECTION 3. TRUSTEE AND BENEFIT PAYMENTS DISTRIBUTION. Of the amount ap-17 propriated to the Department of Water Resources for the Soil and Water Con-18 servation Commission in Section 2 of this act for trustee and benefit pay-19 ments, $300,000 shall be distributed equally among the 50 soil and water con-20 servation districts in addition to the amounts authorized pursuant to Sec-21 tion 22-2727, Idaho Code.22

SECTION 4. CONDITIONS, LIMITATIONS, AND RESTRICTIONS. Appropriations23 made pursuant to this act are subject to the conditions, limitations, and re-24 strictions specified in this act.25

SECTION 5. In addition to the appropriation made in Section 3, Chap-26 ter 136, Laws of 2025, and any other appropriation provided for by law, there27 is hereby appropriated to the Department of Agriculture for the Soil and Wa-28 ter Conservation Commission $12,900 from the Miscellaneous Revenue Fund to29 be expended for trustee and benefit payments for the period July 1, 2025,30 through June 30, 2026, to support the Conservation Reserve Enhancement Pro-31 gram.32

SECTION 6. An emergency existing therefor, which emergency is hereby33 declared to exist, Section 5 of this act shall be in full force and effect on34 and after passage and approval, and Sections 1 through 4 of this act shall be35 in full force and effect on and after July 1, 2026.36