A bill to establish an emergency forest fire fund, and for other purposes.

Establishes the Emergency Forest Fire Fund to provide for emergency resource protection and rehabilitation of National Forests System lands damaged by wildfire. Deposits into the Fund receipts received in the National Forest Fund and other specified unused excess trust fund collections.

Allows Fund amounts to be available without further appropriation for emergency firefighting purposes and rehabilitation for fish and wildlife habitat, recreation, and the timber resources damaged by wildfire.

Provides, after the first year, for the deposit of unexpended Fund amounts into miscellaneous receipts in the Treasury.

Requires the Secretary of Agriculture to retain 20 percent of unexpended Fund yearly deposits to be used for expenses of National Forest System programs, including trail construction, habitat management, reforestation, timber sales, and other programs.