Save America’s Family Forests Act of 2026
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
The Save America’s Family Forests Act of 2026 modifies Internal Revenue Code rules to allow for limited full expensing of reforestation expenditures. Specifically, it increases the base expensing amount for reforestation, adjusts for inflation, and introduces a deduction for disaster-related reforestation costs incurred by landowners. This legislation aims to incentivize forest restoration following natural disasters.
Key provisions
- Increases the base expensing amount for reforestation expenditures from $10,000 to $30,000.
- Increases the allowable deduction for reforestation expenditures from $5,000 to $15,000.
- Provides a deduction for disaster-related reforestation expenditures up to $500,000 (or $250,000 for married filing separately) for qualified timber properties.
- Allows a maximum aggregate deduction of $1,000,000 ($500,000 for married filing separately) for all qualified timber properties.
- Establishes an election process for claiming the reforestation deduction.
- Defines ‘disaster-related reforestation expenditures’ to include costs associated with uncut timber damaged by qualified natural disasters.
- Introduces a recapture provision if qualified timber property is sold within 10 years of receiving the deduction.
- Provides for proportional allocation of deductions for controlled groups.
Who is affected
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Sponsors
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11 on record
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Cosponsors
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