A bill to amend the Internal Revenue Code of 1986 to allow for limited full expensing of certain reforestation expenditures.

Read twice and referred to the Committee on Finance.

2026-04-29

The proposal would let companies and landowners immediately deduct the full cost of reforestation expenses from their taxes rather than spreading those costs over many years, making it cheaper to invest in replanting forests. This change would primarily benefit timber companies, forest product manufacturers, and private landowners who manage forestland. The bill is designed to encourage more reforestation by reducing the upfront financial burden of replanting efforts.