S. 1889 would authorize five Alaska Native communities to form urban corporations and receive certain settlement land under the Alaska Native Claims Settlement Act. The bill also would direct the Department of the Interior (DOI) to convey specified parcels to each urban corporation and authorize the appropriation of $12.5 million for DOI to support grants of $2.5 million each to the urban corporations. The parcels specified in the bill generate federal receipts from the sale of timber and from fees for special-use permits. The fees are recorded in the budget as offsetting collections (that is, as reductions in direct spending) and are available to be spent without further appropriation, which results in an offsetting increase in direct spending. CBO estimates that enacting S. 1889 would have an insignificant effect on direct spending and no effect on revenues. CBO estimates that implementing the bill would cost $13 million over the 2025-2029 period; any related spending would be subject to appropriation. The bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.