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This section amends the Santini-Burton Act (P.L. 96-586), which authorizes federal acquisition of environmentally sensitive lands in the Lake Tahoe Basin from willing sellers, as follows: (1) adds a finding that the basin is the homeland of the Washoe Tribe of Nevada and California, which owns less than 0.5% of basin lands, limiting tribal access and cultural resources; (2) expands the act's purpose to include land management; (3) designates the Washoe Tribe as eligible to receive acquired lands unsuitable for National Forest System inclusion; (4) authorizes use of acquisition funds by the Forest Service for land management on acquired lands and National Forest System lands within the Lake Tahoe Basin Management Unit boundaries, including transfers of such funds to state or local governments or the tribe for management on transferred lands; (5) specifies eligible management activities, including maintaining forest health, the wildland-urban interface (as defined in 16 U.S.C. 6511), water quality, recreational mitigation, cultural sites and indigenous practices, and related scientific research; (6) authorizes Forest Service partnerships and fund transfers with federal agencies, state or local governments, the Tahoe Regional Planning Agency, or the Washoe Tribe for management activities and public access projects on or with a nexus to relevant lands; and (7) requires the Forest Supervisor of the Lake Tahoe Basin Management Unit to develop an annual spending plan by March 15, developed in consultation with the Tahoe Regional Planning Agency, California and Nevada, the Washoe Tribe, and local governments, prioritizing activities based on contribution to Tahoe Regional Planning Agency environmental thresholds.