This legislation empowers the President to declare a smoke emergency in any state facing or anticipating a significant decrease in air quality due to wildland fire smoke. Such a declaration can be initiated by a request from the affected state's Governor or appropriate agency, allowing for proactive federal intervention. Once a smoke emergency is declared, the President, primarily through the Federal Emergency Management Agency and other federal bodies, is authorized to provide comprehensive assistance. This aid can include grants, equipment, supplies, and personnel to establish smoke shelters, distribute air purifiers, and set up additional air monitoring sites to protect public health. Furthermore, the bill enables the Small Business Administration to issue grants to small businesses that suffer significant revenue losses directly attributable to wildland fire smoke in areas where a smoke emergency has been declared. To facilitate funding for these efforts, the legislation also amends the Balanced Budget and Emergency Deficit Control Act of 1985, allowing appropriations for smoke emergency assistance to be treated as an emergency designation, thereby exempting it from discretionary spending limits.