Historically, the distribution of funds under the National Forest Receipts Program was authorized under a 1908 federal law (16 USC 500) where 25% of the annual income earned from activities within a national forest was shared with the State for distribution to boroughs, cities and regional educational attendance areas (REAAs) located within the national forest. With the passage of the "Secure Rural Schools and Community Self-Determination Act of 2000," National Forest Receipts payments to the State are based upon the average of the three highest payments made to the State during the "eligibility period" of fiscal years 1987-2000. Applications are mailed to each eligible applicant on or before July 1 and must be returned by August 15.