The FLOWS Act establishes a grant program administered by the Environmental Protection Agency to help rural water systems adopt digital technologies like real-time monitoring systems, artificial intelligence tools, and cybersecurity measures. Eligible recipients include publicly owned water systems serving rural areas with fewer than 3,300 people, as well as community-owned water organizations, with priority given to the neediest communities. Grants can fund the design, construction, and maintenance of these digital technologies for drinking water, wastewater, and stormwater systems, plus workforce training and cybersecurity assistance. The bill authorizes $50 million annually from fiscal years 2027 through 2031 for this program. Additionally, it requires the Government Accountability Office to study the effectiveness of these digital infrastructure improvements in rural areas and submit findings to Congress by the end of 2030.