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S 1141119th CongressIntroduced
Disaster Reforestation Act
Introduced: Oct 29, 2025
Agriculture & FoodEconomy & TaxesEnvironment & Climate
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Disaster Reforestation Act amends tax code to establish special casualty loss deductions for uncut timber destroyed by disasters, insects, or drought, requiring certified appraisals and mandatory reforestation within five years to retain tax benefits while preventing deduction recapture for noncompliance.
Key Points
- 1Creates a tax deduction rule ensuring timber loss basis equals pre-loss appraised value minus salvage value for fires, storms, theft, insects, invasive species, or severe drought.
- 2Mandates reforestation with hardwoods or softwoods within five years post-loss to maintain deduction eligibility, with tax benefit recapture if reforestation fails.
- 3Requires USPAP-compliant appraisals by certified professionals within one year, permitting estimated deductions initially with amended returns after appraisal completion.
Impact Areas
Timber industry landowners and forestry businessesFederal and state tax revenue collectionsForest ecosystem restoration efforts nationwideCertified timber appraisers and valuation professionals
Generated by legislative-analyst-v3 on Nov 6, 2025