1. Short title This Act may be cited as the Emergency Forest Restoration Act . 2. Categorical exclusion to address a declared emergency (a) Authority To conduct forest management activity The Secretary concerned may develop and carry out a forest management activity on National Forest System lands or public lands in a State when the primary purpose of the forest management activity is to address a declared emergency. (b) Availability of categorical exclusion Except as provided in section 4, a categorical exclusion is available to the Secretary concerned to develop and carry out a forest management activity described in subsection (a). (c) Authorization of appropriations For purposes of this section, there is authorized to be appropriated to the Secretary concerned $300,000,000 for each of fiscal years 2018 through 2025. 3. Use of timber sale revenues to offset funds appropriated to address a declared emergency (a) Timber sales required (1) Identification of amounts appropriated For fiscal year 2019 and each fiscal year thereafter, the Secretary of Agriculture shall identify the amount of funds, if any, appropriated in the prior fiscal year pursuant to the authorization of appropriations in section 2(c). (2) Sales Not later than 5 years after the end of the fiscal year in which an identification is made under paragraph (1), the Secretary of Agriculture shall sell (in the manner provided for under section 14 of the National Forest Management Act of 1976 ( 16 U.S.C. 472a )) an amount of timber the sale of which is sufficient to recoup the amount identified under paragraph (1) and any costs associated with such sale. (3) Proceeds Proceeds from the sale of timber described under paragraph (2) shall be deposited as follows: (A) An amount equal to the appropriated amount identified under paragraph (1) shall be deposited in the general fund of the Treasury of the United States as miscellaneous receipts. (B) An amount equal to the costs associated with the sale shall be deposited in a designated fund from which sums are