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Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A6","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $7,000,000 is available immediately for obligation. Of the remaining amounts, $3,500,000 shall become available for obligation on April 1, 2026 and $3,500,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A7","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $8,000,000 is available immediately for obligation. Of the remaining amounts, $4,000,000 shall become available for obligation on April 1, 2026 and $4,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A8","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $16,000,000 is available immediately for obligation. Of the remaining amounts, $18,000,000 shall become available for obligation on April 1, 2026 and $8,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A9","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $6,000,000 is available immediately for obligation. Of the remaining amounts, $3,000,000 shall become available for obligation on April 1, 2026 and $3,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A10","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $2,750,000 is available immediately for obligation. Of the remaining amounts, $1,375,000 shall become available for obligation on April 1, 2026 and $1,375,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A11","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $18,500,000 is available immediately for obligation. Of the remaining amounts, $9,250,000 shall become available for obligation on April 1, 2026 and $9,250,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A12","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $9,500,000 is available immediately for obligation. Of the remaining amounts, $4,750,000 shall become available for obligation on April 1, 2026 and $4,750,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A13","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $38,000,000 is available immediately for obligation. Of the remaining amounts, $19,000,000 shall become available for obligation on April 1, 2026 and $19,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A14","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $10,500,000 is available immediately for obligation. Of the remaining amounts, $5,250,000 shall become available for obligation on April 1, 2026 and $5,250,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A15","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $9,047,000 is available immediately for obligation. The remaining amount, $9,047,000 shall become available for obligation on April 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A17","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $25,000,000 is available immediately for obligation. Of the remaining amounts, $17,500,000 shall become available for obligation on April 1, 2026 and $7,500,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"B5","FootnoteText":"Amounts provided to Forest Service in Infrastructure Investment and Jobs Act (PL 117-58)"},{"FootnoteNumber":"B9","FootnoteText":"Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and  Environment Appropriations Act, 2026"}]}