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S. 4442119th CongressIn committeeLatest action Apr 29, 2026Decoded by AI · checked against the record
Official title: A bill to amend the Internal Revenue Code of 1986 to allow for limited full expensing of certain reforestation expenditures.
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
Landowners could deduct up to $30,000 in tree-planting costs immediately, and up to $500,000 per property after a natural disaster.
45-second read · 4 questions answered below
This bill changes federal tax rules for replanting trees. It raises the limit on reforestation costs that can be deducted right away, and it creates a separate larger deduction for landowners who replant trees destroyed by a presidentially declared natural disaster. If a landowner sells disaster-replanted property within 10 years, part of the tax benefit must be repaid, with exceptions for casualties, government takings, or the owner's death.
This affects private forest landowners, timber businesses, and family farms with woodland who plant trees on their property.
Raising the deduction limits means landowners can reduce their taxable income by more when they spend money on tree planting. The disaster deduction and repayment rule together affect how landowners are taxed when they replant after a major natural disaster and later decide whether to sell.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance.