1. Short title This Act may be cited as the Tackling Residential Energy burdens Efficiently Act of 2020 or the TREE Act of 2020 . 2. Tree planting grant program (a) Definitions In this section: (1) Eligible cost The term eligible cost means, with respect to a project— (A) the cost of implementing the project, including— (i) planning and designing the planting activity; (ii) purchasing trees; and (iii) preparing the site and conducting planting, including the labor and cost associated with the use of machinery; (B) the cost of maintaining and monitoring planted trees for a period of up to 3 years to ensure successful establishment of the trees; (C) the cost of training activities associated with the project; and (D) any other relevant cost, as determined by the Secretary. (2) Eligible entity The term eligible entity means— (A) a State agency; (B) a local governmental entity; (C) an Indian Tribe; (D) a nonprofit organization; and (E) a retail power provider. (3) Energy burden The term energy burden means the percentage of household income spent on home energy bills. (4) Indian tribe The term Indian Tribe has the meaning given the term Indian tribe in section 4 of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5304 ). (5) Local governmental entity The term local governmental entity means any municipal government or county government with jurisdiction over local land use decisions. (6) Nonprofit organization The term nonprofit organization means an organization that— (A) is described in section 170(h)(3) of the Internal Revenue Code of 1986