This legislation, the Water Resources Development Act of 2026, focuses on improving the nation's water infrastructure, conserving and developing water and related resources, and enhancing environmental protection. It is divided into two main divisions: Water Resources Development, primarily concerning the Army Corps of Engineers, and Drinking Water and Wastewater Infrastructure, primarily concerning the Environmental Protection Agency. Division A addresses a wide range of water resources development issues. It includes general provisions for the Corps of Engineers, such as requiring implementation plans, improving congressional communications, and clarifying real estate guidance. The bill also streamlines processes for non-Federal contributions, expands categorical exclusions under NEPA for smaller projects, and enhances the capabilities of the Inland Waterways Users Board. A significant portion of Division A authorizes numerous new feasibility studies for projects related to navigation, flood risk management, coastal storm risk management, and ecosystem restoration across many states. It also mandates the expedited completion of existing feasibility studies and reports for critical projects nationwide. Furthermore, the bill directs the Government Accountability Office (GAO) to conduct studies on Corps policies regarding non-Federal contributions, induced flooding determinations, and the use of private sector design services. Division A also includes specific provisions for deauthorizing certain projects or portions thereof, modifying existing project authorizations, and reauthorizing various programs. These include environmental infrastructure projects, dam rehabilitation efforts, and programs for controlling aquatic invasive species. Several sections address crediting and reimbursement for non-Federal interests, support for nonstructural flood and coastal storm risk management, and measures to improve dredging coordination and the beneficial use of dredged material. Division B focuses on drinking water and wastewater infrastructure, primarily through the Environmental Protection Agency. It reauthorizes and amends key programs like the Drinking Water State Revolving Loan Funds (DWSRF) and Clean Water State Revolving Funds (CWSRF), expanding their eligible uses to include addressing emerging contaminants, lead service line replacement, and projects with wildfire suppression benefits. The bill also reauthorizes and enhances assistance programs for small, disadvantaged, midsize, and large public water systems, emphasizing resilience to natural hazards and cybersecurity. New initiatives in Division B include a digital infrastructure technology grant program to support water infrastructure in rural and critical water supply areas, and a pilot program for distributing point-of-use filtration systems to address contaminants. The legislation also reauthorizes funding for various geographic programs such as the Great Lakes Restoration Initiative, Long Island Sound Programs, and the National Estuary Program, and establishes a new Southeast New England Program. Finally, it addresses water intelligence, security, and cyber threat protection, and mandates revisions to regulations concerning nonpotable aquifer exemptions for Class VI wells.