S. 356: Secure Rural Schools Reauthorization Act of 2025

Introduced Feb 3, 202528 cosponsors

Sponsor

Mike Crapo

Mike Crapo

Republican · ID

Bill Progress

IntroducedFeb 3
Committee 
Pass SenateJun 18
Pass HouseDec 9
SignedDec 18
LawDec 18

Latest Action · Dec 18, 2025

1/4

Became Public Law No: 119-58.

Treasury has 45 days to send rural counties back pay

4 min readLast updated May 21, 2026

Why it matters

Treasury must send Secure Rural Schools payments owed for fiscal years 2024 and 2025 to states and counties within 45 days of enactment. The program that props up schools, roads, and sheriff's offices in counties surrounded by federal land was previously stuck at fiscal year 2023 and now runs through 2026.

The Secure Rural Schools program — usually called SRS — exists because counties full of national forest can't tax federal land the way they tax private property. The program was created in 2000 to replace the share of federal timber-sale revenue rural counties used to receive when logging was a bigger industry. When the authorization lapsed at the end of fiscal year 2023, school districts, road departments, and county budgets in heavily forested areas started bracing for a funding cliff.

S. 356 reauthorizes the program through fiscal year 2026 and back-pays the two missing years. Counties that have not been paid for 2024 or 2025 will now get those checks, with one twist: any timber-receipt payments a county already received under the older 25-percent or 50-percent formulas are subtracted from the new check. No county gets paid twice for the same year.

S. 356 Bill Summary

What S. 356 actually does.

1

Back pay for 2024 and 2025 with a 45-day deadline

Treasury must send all Secure Rural Schools payments owed for fiscal years 2024 and 2025 within 45 days of the law taking effect.

2

Payments extended through fiscal year 2026

The Secure Rural Schools program, which had been stuck at fiscal year 2023, is reauthorized for fiscal years 2024, 2025, and 2026.

3

No double payments for the same year

Counties that already received older 25-percent or 50-percent timber-receipt payments for 2024 or 2025 see those amounts subtracted from their new Secure Rural Schools check.

4

No new paperwork for counties

Payment elections that counties filed for fiscal year 2023 carry forward automatically to 2024 and 2025, so counties do not have to repeat the application process.

5

Project authority extended through 2028

The authority for counties and federal land managers to launch new forest, road, and watershed projects with SRS dollars runs through fiscal year 2028. The deadline for counties to spend those dollars stretches to fiscal year 2029.

6

Resource Advisory Committees survive

The local committees that approve forest-restoration, road, and wildfire-mitigation projects on federal land are extended through fiscal year 2026. The law also makes technical corrections to the underlying statute.

Who benefits from S. 356?

Rural counties with large amounts of federal land

These counties cannot collect property taxes on federal land. Secure Rural Schools payments replace what counties used to receive from federal timber sales when logging was a larger industry.

Rural school districts

Counties that receive SRS money typically pass a chunk through to local schools, especially in places where federal land swallows the property tax base that funds education elsewhere.

County road crews and sheriff's deputies

SRS dollars often pay to maintain county roads through national forest land and to staff sheriff's patrols in remote, sparsely populated areas.

Communities working on wildfire risk

Resource Advisory Committees can keep funding fuel-reduction, watershed-restoration, and road-repair projects that local stakeholders have prioritized in fire-prone areas.

Who is affected by S. 356?

The U.S. Treasury

Treasury is on a 45-day clock to issue the 2024 and 2025 payments to states and counties participating in the program — a tight administrative window.

Counties that received partial timber payments

These counties will see their Secure Rural Schools check reduced by whatever they already received under the older 25-percent or 50-percent timber-receipt formulas for the same fiscal year.

State governments

States that pass SRS payments through to counties have to reconcile the new payment timeline and account for any partial payments already distributed before the law took effect.

The Forest Service and BLM

Federal land managers continue working with Resource Advisory Committees and county governments on local project approvals through fiscal year 2028.

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On the Record

What Congress Said

S. 356 was signed into law on Jan 5, 2026.

Mr. Speaker, I rise today in support of S. 356, the Secure Rural Schools Reauthorization Act of 2025, which is a lifeline for rural school districts that have experienced severe budget impacts since 2023 when the program was not reauthorized. This bill is vital to restoring critical funding, preventing further school closures, and ensuring rural students have access to quality education that can compete with urban communities. However, this is not just an education issue. This is about investing in the future of rural America and supporting communities surrounded by Federal forests.
Bruce Westerman
Bruce Westerman(RAR)
··House
Mr. Speaker, I was absent from the floor and missed the roll call votes. Had I been present, I would have voted: YEA on Roll Call No. 315 on the Motion to Suspend the Rules and Pass S. 356—The Secure Rural Schools Reauthorization Act of 2025, and YEA on Roll Call No. 316 on the Motion to Suspend the Rules and Pass H.R. 1676—The Make SWAPs Efficient Act of 2025. PERSONAL EXPLANATION
Dina Titus
Dina Titus(DNV)
··House
Mr. Speaker, I rise today in support of S. 356, the Secure Rural Schools Reauthorization Act of 2025. Mr. Speaker, in 1990, the spotted owl was listed under the Endangered Species Act as a threatened species. Almost immediately, timber production from Federal forests in the Western United States plummeted by 80 percent. The economic and societal costs of timber-dependent States and their timber-reliant counties was appalling. Demand for SNAP and Medicaid shot up. Alcoholism and meth addictions became routine. County tax revenues were decimated.
Cliff Bentz
Cliff Bentz(ROR)
··House
Mr. Speaker, I rise today in strong support of S. 356, the Secure Rural Schools Reauthorization Act of 2025. This bill would reauthorize the Secure Rural Schools and Self- Determination Program (SRS) through Fiscal Year 2026 and provide lapsed payments for 2024 and 2025. Administered by the U.S. Forest Service and U.S. Bureau of Land Management, SRS funding goes to counties to help maintain schools, infrastructure, and other essential community services for many rural counties that contain federal lands exempt from federal property taxes.
Michael K. Simpson
Michael K. Simpson(RID)
··House

S. 356 also appeared in 1 more House floor reference, 1 more Senate floor reference, and 8 routine cosponsor filings.

S356 Legislative Journey

6 actions

Signed into Law

Dec 18, 2025

119-58

Became Public Law No: 119-58.

+3 more actions this day

Action Taken

Dec 15, 2025

Presented to President.

House: Vote: 399-5

Dec 9, 2025

399-5

On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 399 - 5 (Roll no. 315). (text: CR H5066-5067)

House: Action Taken

Jun 23, 2025

Held at the desk.

Passed 3459-3460

Jun 18, 2025

3459-3460

Passed Senate without amendment by Voice Vote. (text: CR S3459-3460)

+3 more actions this day

Committee Action

Feb 3, 2025

Read twice and referred to the Committee on Energy and Natural Resources.

About the Sponsor

Mike Crapo

Mike Crapo

Republican, ID · 33 years in Congress

Committees: Finance, Joint Committee on Taxation, Banking, Housing, and Urban Affairs

View full profile →

Cosponsors at time of passage (28)

This bill has 28 cosponsors: 16 Democrats, 11 Republicans, 1 Independent, reflecting bipartisan support. Cosponsors represent 18 states: Alaska, Arizona, California, and 15 more.

16Democrats11Republicans1Independent·18 statesBipartisan

Committee Sponsors

Energy and Natural Resources Committee

8D11R1I
|10 signed10 others

10 of 20 committee members cosponsored at the time

S. 356 Quick Facts

Cosponsors
28
Ron Wyden
James Risch
Jeff Merkley
Dan Sullivan
Jacklyn Rosen
+23 more
Committee
Energy and Natural Resources
Chamber
Senate
Policy
Public Lands and Natural Resources
Introduced
Feb 3, 2025

Became Public Law No: 119-58.

Dec 18, 2025

Official Sources

S. 356 on Congress.gov

Official bill text, status, sponsor, and vote history for the Secure Rural Schools Reauthorization Act of 2025.

Public Law 119-58 on GovInfo

Statute compilation page for the enacted law that reauthorized Secure Rural Schools through fiscal year 2026.

USDA Forest Service — Secure Rural Schools Program

Program homepage covering payments to more than 700 counties whose tax base is limited by national forest land.

Forest Service — SRS Payments

County-level payment reports, allocation formulas, and the 1908 Act 25-percent payment data the new SRS check is offset against.

Forest Service — The Secure Rural Schools Act

Legislative history of every SRS reauthorization since 2000, including the 2025 extension through fiscal year 2026.

Forest Service — Resource Advisory Committees (Title II)

Charter, membership rules, and project guidelines for the local RACs the bill extended through fiscal year 2026.

Forest Service announces $182M in retroactive SRS payments

February 20, 2026 announcement that reconciled fiscal year 2024 payments after the Forest Service had initially paid counties under the older 1908 revenue-sharing formula.

16 U.S. Code Chapter 90 — Secure Rural Schools statute

Underlying statute (16 U.S.C. 7101 et seq.) that S. 356 amends — including the sections governing State payments, county elections, and Resource Advisory Committees.

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S. 356 Common Questions

When will counties actually get the 2024 and 2025 back payments?

Treasury has 45 days from when the law took effect on December 18, 2025 to send all Secure Rural Schools payments for fiscal years 2024 and 2025. That sets a hard deadline of roughly the end of January 2026.

What is the Secure Rural Schools program?

It is a federal payment to counties that contain large amounts of national forest or other federal land. The payments help offset the fact that counties cannot collect property taxes on federal land, replacing the older share of federal timber-sale revenue rural counties used to receive.

Why did Secure Rural Schools payments stop in the first place?

The program's authorization ran out at the end of fiscal year 2023. Congress did not renew it before the deadline, so counties did not receive Secure Rural Schools payments for 2024 or 2025 until this reauthorization passed in December 2025.

What if a county already got a timber-receipt payment for those years?

The new Secure Rural Schools check is reduced by whatever the county already received under the older 25-percent or 50-percent timber-receipt formulas for the same fiscal year. The rule prevents counties from being paid twice for one year.

Do counties need to file new paperwork to get paid?

No. The payment elections counties filed for fiscal year 2023 automatically carry over to 2024 and 2025, so counties do not have to repeat the application process.

How long are the payments extended under S. 356?

Through fiscal year 2026. The program was previously stuck at fiscal year 2023, so the reauthorization adds three full years of authority: 2024, 2025, and 2026.

What is a Resource Advisory Committee, and what happened to it?

Resource Advisory Committees are local panels that approve forest-restoration, road, and wildfire-mitigation projects on national forest land. The pilot program that governs them is extended through fiscal year 2026 under this law.

Did S. 356 pass with bipartisan support?

Yes. The Senate passed it by voice vote in June 2025, and the House passed it 399 to 5 in December. It became Public Law 119-58 when the President signed it on December 18, 2025.

Based on S. 356 bill text

S. 356 Bill Text

PDF

To extend the Secure Rural Schools and Community Self-Determination Act of 2000.

Source: U.S. Government Publishing Office

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