---
kind: "section"
citation: "25 U.S.C. § 3105"
title: "25"
title_heading: "Indians"
number: "3105"
heading: "Forest management deduction"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/25/3105"
units:
  - "Chapter 33 — National Indian Forest Resources Management"
---

# §3105. Forest management deduction

- (a) **Withholding of deduction—** Pursuant to the authority of [section 413 of this title](/usc/25/413.md), the [Secretary](/usc/25/3103.md?p=13) shall withhold a reasonable deduction from the gross proceeds of sales of [forest products](/usc/25/3103.md?p=6) harvested from [Indian forest land](/usc/25/3103.md?p=3) under a timber sale contract, permit, or other harvest sale document, which has been approved by the [Secretary](/usc/25/3103.md?p=13), to cover in whole or part the cost of managing and protecting such [Indian forest land](/usc/25/3103.md?p=3).
- (b) **Amount of deduction—** Deductions made pursuant to [subsection (a)](#a) shall not exceed the lesser amount of—
  - (1) 10 percent of gross proceeds, or
  - (2) the percentage of gross proceeds collected on November 28, 1990, as [forest](/usc/25/3103.md?p=2) management deductions by the [Secretary](/usc/25/3103.md?p=13) on such sales of [Indian](/usc/25/3103.md?p=9) [forest products](/usc/25/3103.md?p=6),

  unless the appropriate [Indian tribe](/usc/25/5130.md?p=2) consents to an increase in the deductions.

- (c) **Use of deduction—** The full amount of any deduction collected by the [Secretary](/usc/25/3103.md?p=13) shall be expended according to an approved expenditure plan, approved by the [Secretary](/usc/25/3103.md?p=13) and the appropriate [Indian tribe](/usc/25/5130.md?p=2), for the performance of [forest land management activities](/usc/25/3103.md?p=4) on the [reservation](/usc/25/3103.md?p=12) from which such deductions are collected and shall be made available to the tribe, upon its request, by contract or agreement for the performance of such activities.
- (d) **Limitations—**
  - (1) [Forest](/usc/25/3103.md?p=2) management deductions withheld pursuant to this section shall not be available to—
    - (A) cover the costs that are paid from funds appropriated specifically for fire suppression or pest control, or
    - (B) otherwise offset Federal appropriations for meeting the Federal trust responsibility for management of [Indian forest lands](/usc/25/3103.md?p=3).
  - (2) No other [forest](/usc/25/3103.md?p=2) management deductions derived from [Indian forest lands](/usc/25/3103.md?p=3) shall be collected to be covered into the general funds of the United States Treasury.

## Source credit

(Pub. L. 101–630, title III, § 306, Nov. 28, 1990, 104 Stat. 4536.)