; and (2) a wildfire that is caused by the Federal Government. . 3. Improving the Emergency Forest Restoration Program Section 407 of the Agricultural Credit Act of 1978 ( 16 U.S.C. 2206 ) is amended— (1) in subsection (a)(2), by striking wildfires, and inserting wildfires (including a wildfire that is not caused naturally if the damage is caused by the spread of the wildfire due to natural causes and a wildfire that is caused by the Federal Government), ; (2) by redesignating subsection (e) as subsection (f); and (3) by inserting after subsection (d) the following: (e) Advance payments (1) In general The Secretary shall give an owner of nonindustrial private forest land the option of receiving, before the owner carries out emergency measures under this section, not more than 75 percent of the cost of the emergency measures, as determined by the Secretary based on the fair market value of the cost of the emergency measures using the estimated cost of the applicable practice published in the Field Office Technical Guide of each State by the Natural Resources Conservation Service. (2) Return of funds If the funds provided under paragraph (1) are not expended by the end of the 180-day period beginning on the date on which the owner of nonindustrial private forest land receives those funds, the funds shall be returned within a reasonable timeframe, as determined by the Secretary. .