; or (B) to be of established cultural significance. (25) The term Secretary means the Secretary of the Interior, unless otherwise specified. (26) The term Secretary concerned means— (A) the Secretary of Agriculture (acting through the Chief of the Forest Service) with respect to National Forest System land; and (B) the Secretary of the Interior (acting through the Director of the Bureau of Land Management) with respect to other Federal land. (27) (A) The term small miner means a person (including all related parties thereto) that— (i) holds not more than 10 mining claims, millsites, or tunnel sites, or any combination thereof, on Federal land; (ii) is a claim holder or operator with respect to not more than 200 acres of Federal land; (iii) certifies to the Secretary in writing that the person had annual gross income in the preceding calendar year from mineral production in an amount less than $50,000; and (iv) has performed assessment work required under the Mining Law of 1872 ( 30 U.S.C. 22 et seq. ) to maintain any mining claims held by the person and all related parties thereto for the assessment year ending on noon of September 1 of the calendar year in which payment of the claim maintenance fee was due. (B) For purposes of subparagraph (A), with respect to any person, the term all related parties means— (i) the spouse or qualifying child (as such term is defined in section 152 of the Internal Revenue Code of 1986) of such person