; and (ii) that resulted in a forest stocking level described in subparagraph (A)(i)(I)(aa). (5) 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 ). (6) Local governmental entity The term local governmental entity means any municipal government or county government with jurisdiction over local land use decisions. (7) Low income community The term low income community means any census block group in an urban area in which not less than 30 percent of the population lives below the poverty line (as defined in section 673 of the Community Services Block Grant Act ( 42 U.S.C. 9902 )). (8) 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; and (B) operates in accordance with 1 or more of the purposes described in section 170(h)(4)(A) of that Code. (9) Program The term Program means the Reforest America Grant Program established under subsection (b)(1). (10) Secretary The term Secretary means the Secretary of Agriculture, acting through the Chief of the Forest Service. (11) Urban area The term urban area means an area identified by the Bureau of the Census as an urban area in the most recent census. (b) Establishment (1) In general The Secretary shall establish a program, to be known as the Reforest America Grant Program , under which the Secretary shall award grants to eligible entities to conduct projects to reforest eligible land in accordance with this section. (2) Reforestation In carrying out the Program, the Secretary shall, to the maximum extent practicable, award sufficient grants each year to plant— (A) 50,000,000 trees in each of calendar years 2023 and 2024; (B) 100,000,000 trees in each of calendar years 2025 and 2026; (C) 150,000,000 trees in each of calendar years 2027 and 2028