Shee Atika Land Entitlement Act or the SALE Act This bill declares that consideration received by the urban Native corporation of Shee Atika under the agreement between Shee Atika and the United States must be treated as the receipt of land or interest in land pursuant to the Alaska Native Claims Settlement Act or as cash to equalize the values of properties exchanged pursuant to that Act. (Under the Act, these considerations are not taxed.) Shee Atika may elect to accept payment from the Department of Agriculture for Cube Cove lands into an account that may be used to purchase property sold at public sale by a federal agency. Purchases made through that account must be considered to be conveyances under the Alaska Native Claims Settlement Act.