year in which the cost of the conservation practice is incurred. And, that the amount credited shall remain available to the Grazing Association or the direct permittee, as appropriate, in the fiscal year in which the credit is made and each fiscal year thereafter for use on the project for conservation practices approved by the Secretary. In addition, $4,500,000, to remain available through September 30, 2021, from communication site rental fees established by the Forest Service for the cost of administering communication site activities. Capital improvement and maintenance (including transfer of funds) For necessary expenses of the Forest Service, not otherwise provided for, $354,733,000, to remain available through September 30, 2021, for construction, capital improvement, maintenance and acquisition of buildings and other facilities and infrastructure