To extend the Secure Rural Schools and Community Self-Determination Act of 2000.

Section 101 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7111) is amended—

(A) in subsections (a) and (b), by striking 2023 each place it appears and inserting 2026; and

(B) by adding at the end the following:

If an eligible county in a State that will receive a share of the State payment for fiscal year 2024 or 2025 has already received, or will receive, a share of the 25-percent payment for that fiscal year distributed to the State before the date of enactment of this subsection, the amount of the State payment shall be reduced by the amount of the share of the eligible county of the 25-percent payment.

If an eligible county that will receive a county payment for fiscal year 2024 or 2025 has already received a 50-percent payment for that fiscal year, the amount of the county payment shall be reduced by the amount of the 50-percent payment.

Not later than 45 days after the date of enactment of this subsection, the Secretary of the Treasury shall make all payments under this title for each of fiscal years 2024 and 2025.

Section 103(d)(2) of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7113(d)(2)) is amended by striking 2023 and inserting 2026.

Section 102 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7112) is amended—

(1) in subsection (b)—

(A) in paragraph (1), by adding at the end the following:

The election otherwise required by subparagraph (A) shall not apply for each of fiscal years 2024 and 2025.

(A) ; and

(B) in paragraph (2), by adding at the end the following:

The election described in paragraph (1)(A) applicable to a county in fiscal year 2023 shall be effective for each of fiscal years 2024 and 2025.

(B) ; and

(2) in subsection (d)—

(A) in paragraph (1), by adding at the end the following:

The election made by an eligible county under subparagraph (B), (C), or (D) for fiscal year 2023, or deemed to be made by the county under paragraph (3)(B) for that fiscal year, shall be effective for each of fiscal years 2024 and 2025.

(A) ; and

(B) in paragraph (3), by adding at the end the following:

This paragraph does not apply for each of fiscal years 2024 and 2025.

Section 205(d)(6)(C) of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7125(d)(6)(C)) is amended by striking 2023 and inserting 2026.

Section 208 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7128) is amended—

(A) in subsection (a), by striking 2025 and inserting 2028; and

(B) in subsection (b), by striking 2026 and inserting 2029.

Section 305 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7144) is amended—

(1) in subsection (a), by striking 2025 and inserting 2028; and

(2) in subsection (b), by striking 2026 and inserting 2029.