H.R. 4210 · 117th Congress
Disaster Reforestation Act
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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
SewellSponsor28 cosponsors · 13 D, 15 R
R
Carter
RA
R
Allen
DL
R
LaMalfa
CP
D
Pingree
AS
D
Spanberger
WT
R
Timmons
BW
R
Westerman
JC
R
Carl
MC
D
Cartwright
CH
R
Higgins
DN
R
Newhouse
MR
R
Rogers
JW
R
Wilson
SB
D
Bishop
SD
D
DelBene
AD
D
Delgado
DK
D
Kilmer
DS
D
Soto
BM
R
Moore
JH
D
Huffman
MJ
R
Johnson
AK
D
Kuster
JL
R
Letlow
KS
D
Schrier
BF
R
Fitzpatrick
DS
D
Scott
AS
R
Scott
DT
D
Trone1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill sets forth a special rule for the tax deduction for casualty losses of uncut timber (including pre-merchantable timber).
What it does: CRS summary · Introduced in House · Jun 28, 2021
Disaster Reforestation Act
This bill sets forth a special rule for the tax deduction for casualty losses of uncut timber (including pre-merchantable timber). It provides that in losses of any uncut timber from fire, storm, insects, invasive species, drought, or other casualty, or from theft, the basis for determining the amount of the deduction for such loss shall not be less than the excess of the value of such timber determined immediately before such loss was sustained, over the salvage value of such timber.
To be eligible for the casualty loss deduction, the uncut timber subject to the loss must be reforested not later than the close of the five-year period beginning on the date of the loss.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Disaster Reforestation Act
Latest action (Jun 28, 2021): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jun 28, 2021
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.