; (ii) include recommendations for a land exchange, including land exchange options that could be offered to CAC as consideration for the conveyance of existing property rights of CAC in exchange for other Federal land or property available for exchange; and (iii) identify not less than 500,000 acres of economically viable Federal land, being managed by any Federal land management agency, in or outside the State that can be made available to CAC in exchange for any CAC land identified by CAC as available to the United States for exchange. (B) Land exchange requirements Any land exchange described in subparagraph (A) shall be pursuant to mutual agreement of CAC and the United States and consummated in accordance with all applicable legal authorizations, except that any acre-for-acre exchange of such Federal land for such CAC land shall be conclusively deemed to be in the public interest. (c) Report Not later than 2 years after the date of enactment of this Act, the Secretary of Agriculture shall submit to the Committee on Energy and Natural Resources of the Senate and the Committee on Natural Resources of the House of Representatives a report containing the results of the study conducted under this section, the identification of Federal land for exchange, and any other recommendations as identified by the Secretary. 14. Dividend exclusion increase Section 29(c)(A) of the Alaska Native Claims Settlement Act ( 43 U.S.C. 1626(c)(A) ) is amended by striking exceed $2,000 per individual per annum and inserting the following: exceed— (i) for any calendar year preceding 2017, $2,000 per individual per annum