; or (B) National Forest System land east of the 100th meridian. (5) Secretary The term Secretary means the Secretary of Agriculture, acting through the Chief of the Forest Service. (b) Funds associated with carbon credits for forest management (1) In general The Secretary may use to support the implementation of covered activities, without further appropriation or fiscal year limitation, funds received from a non-Federal entity— (A) through a carbon credit program; or (B) for a carbon credit generated from National Forest System land. (2) Supplement, not supplant Amounts made available under paragraph (1) shall supplement, and not supplant, any other amounts made available for covered activities. (c) Management of carbon credit transactions by national forest foundation (1) In general The National Forest Foundation shall receive and distribute any funds received under subsection (b)(1). (2) Other partners The National Forest Foundation may work with other entities that use funds received through a carbon credit program or for a carbon credit generated from National Forest System land to design, manage, account for, or implement a covered activity. (3) Methodology For the management of transactions described in this section, the National Forest Foundation, in collaboration with the Secretary, shall develop and use a methodology that calculates the predicted increase in carbon sequestration or in the longevity of long-term carbon storage for a project or the avoided release of carbon due to reduction of the risk of high-severity fire and other disturbances, by considering— (A) retention of forest cover; (B) carbon sequestration rates before and after the implementation of a covered activity; (C) reduction in the risk of tree mortality; (D) restoration of historic fire regimes