Senate bill raises reforestation tax deduction limits
In committeeS. 4442Latest action
Sponsor: Bill Cassidy · Senator · LA
AIDecoded by AI · checked against the recordRead the official text
Official title: A bill to amend the Internal Revenue Code of 1986 to allow for limited full expensing of certain reforestation expenditures.
119th Congress
Topics: Jobs & the economy
Introduced:
Read the official bill on Congress.govIn plain words
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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
What does this do?
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.
Who does it affect?
This affects private forest landowners, timber businesses, and family farms with woodland who plant trees on their property.
Why does it matter?
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. Check it against the official text before you act on it.
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Where does it stand?
- IntroducedApr 29, 2026
- Senate committeeYou are here · Apr 29, 2026
- Senate vote
- House
- The president's desk
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.