; and (iv) ecologically based site preparation, 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) with respect to reforestation in an urban area under subsection (e) in a low income community that has an existing tree canopy cover of not more than 20 percent, not more than 50 percent of the cost of the maintenance of any nearby tree canopy; and (D) any other relevant cost, as determined by the Secretary. (3) Eligible entity The term eligible entity means— (A) a State agency; (B) a local governmental entity; (C) an Indian Tribe; and (D) a nonprofit organization. (4) Eligible land (A) In general The term eligible land means— (i) land owned in fee simple by an eligible entity— (I) (aa) for which, at the time of application to the Program under subsection (c), the forest stocking level of the land is less than 25 percent of regional norms for forest properties with comparable tree species and soil characteristics; and (bb) that is in need of active reforestation due to events such as— (AA) high intensity wildfire; (BB) pest infestation; (CC) invasive species; and (DD) drought and other extreme weather; or (II) that was formerly forest land and has been abandoned or incompletely reclaimed from mining, commercial development, clearing for agriculture, or other nonforest use; and (ii) with respect to reforestation in an urban area under subsection (e), land in that urban area that is owned in fee simple by an eligible entity. (B) Exclusion The term eligible land does not include land on which the eligible entity conducted a timber harvest— (i) not later than 5 years before the date on which the eligible entity submits an application under subsection (c)