This Act authorizes the President to declare a smoke emergency in states facing or anticipating a significant decrease in air quality due to wildland fire smoke, often at the request of a State Governor. Upon such a declaration, the Federal Emergency Management Agency (FEMA) and other federal agencies can provide comprehensive smoke emergency assistance , including grants, equipment, and personnel for establishing smoke shelters, distributing air purifiers, and enhancing air monitoring. Additionally, the bill enables the Small Business Administration to offer grants to small businesses that experience substantial revenue loss in areas affected by a declared smoke emergency. To support these initiatives, the legislation authorizes the appropriation of necessary funds. Crucially, it amends the Balanced Budget and Emergency Deficit Control Act of 1985 to allow for budget adjustments , ensuring that appropriations designated for smoke emergency assistance are treated as emergency spending, thereby facilitating a swift federal response.