Counties that have a lot of national forest or other federal land within their borders often can't collect the property taxes they'd normally use to fund schools, roads, and other local services, since that land isn't privately owned. To make up for this, the federal government sends these counties payments through a program that's been renewed periodically over the years. This act keeps those payments going through 2026, pays out money owed for 2024 and 2025 that hadn't yet gone out, and gives counties and local advisory groups until 2028 to decide how to spend the funds on specific projects like road repairs or forest-related work.