The Strategic Fertilizer Reserve Act of 2026 directs the Secretary of Agriculture to conduct a comprehensive feasibility study within 180 days to evaluate whether the federal government should establish a national Strategic Fertilizer Reserve, examining issues such as domestic production capacity, storage options, optimal reserve size, costs, and management structure. The bill creates a dedicated Treasury account called the Strategic Fertilizer Reserve Fund to finance reserve operations through congressional appropriations, fertilizer sales, and other authorized sources, with funds available for acquiring and storing fertilizer, constructing facilities, and covering administrative costs. The legislation includes an open-ended authorization for Congress to appropriate whatever funds are necessary to establish and operate the reserve, giving lawmakers flexibility to allocate resources based on the feasibility study's findings and the reserve's actual operational needs.