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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":"A3","FootnoteText":"All base 8 pay period costs for agency Wildland Fire employees (including permanent and temporary status) assigned to a wildfire incident as either firefighting or support personnel, as well as the costs incurred to hire, train and provide boot stipends to all firefighting and support personnel shall be charged to and accounted for in Wildland Fire Management (WFM) Salary and Expenses.  Base 8 pay period costs for employees extended beyond their original term of employment, contract and casual hires, and firefighting and support personnel costs for overtime pay, hazard pay, and environmental differential pay shall continue to be charged to and accounted for in WFM Suppression.  This business rule update is generally consistent with the business rule at Department of the Interior for base 8 pay period costs, and will ensure that wildfire cap adjustment resources are only used for costs that vary with the volume of wildfire suppression operations.  [Rationale:  Footnote specifies the purpose(s) for which funds are available to be obligated.]"},{"FootnoteNumber":"A4","FootnoteText":"Of the amounts apportioned on this line, $1,416,805,052 is available immediately for obligation. The remaining amount, $1,300,000,000 shall become available for obligation on August 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"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"}]}