; and (2) the Director of a Service provides to the Secretary notice that the Service does not have sufficient funds or adequate personnel to complete such environmental review, planning, consultation, permitting, or approval process within such time period. (d) Payment funding The Secretary of a military department may use funds available for operations and maintenance to make payments pursuant to an agreement under this section. (e) Crediting of payments Payments to a Service under this section, including any payments provided in advance, may be credited to the appropriations of such agency for salaries and expenses. Subject to satisfaction of the requirements of subparagraphs (B) and (C) of subsection (b)(2), on use of payments by the Director of a Service, amounts so paid shall be merged with and shall be available for the same purposes and for the same time period as the appropriations so credited. (f) Guidance Not later than 180 days after the date of enactment of this section, the Secretary of Defense shall issue guidance to implement this section. 312. Native American lands environmental mitigation program (a) In general Chapter 160 of title 10, United States Code, is amended by adding at the end the following new section: 2712. Native American lands environmental mitigation program (a) Establishment The Secretary of Defense may establish and carry out a program to mitigate the environmental effects of Department of Defense actions on Indian lands and culturally connected locations. (b) Program activities The activities that may be carried out under the program established under subsection (a) are the following: (1) Identification, investigation, and documentation of suspected environmental effects attributable to past Department of Defense actions. (2) Development of mitigation options for such environmental effects, including development of cost-to-complete estimates and a system for prioritizing mitigation actions. (3) Direct mitigation actions that the Secretary determines are necessary and