This bill, titled the "Protecting Indian Water Rights Settlements Act of 2026," amends the Infrastructure Investment and Jobs Act to establish two new subaccounts within the Indian Water Rights Settlement Completion Fund . These subaccounts aim to provide dedicated and consistent funding to fulfill the United States' obligations related to various Indian water rights settlements. The Operations, Maintenance, Repair, and Ongoing Obligations Subaccount will receive $45,000,000 annually, without further appropriation, from October 1, 2026, through October 1, 2035. These funds are designated for transfers to authorized accounts, including Tribal trust funds, to satisfy ongoing obligations for specific existing settlements like those for the Ak-Chin Indian Community and the Hualapai Tribe. Concurrently, the New and Continuing Settlements Subaccount will receive $250,000,000 annually over the same period, also without further appropriation, for obligations under any Congress-approved Indian water rights settlement. The Secretary of the Interior will have discretion over the timing of these transfers to ensure expeditious completion of eligible settlements. Additionally, the bill extends the collection of customs user fees until September 30, 2035.