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United States · Bill · HR

H.R. 1444 (116th)

Forest Recovery Act

referredUnited States· United States Congress· EN

Introduced

28 February 2019

Last action

28 February 2019 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Carter, Earl L. "Buddy" [R-GA-1], Rep. Scott, Austin [R-GA-8], Rep. Pingree, Chellie [D-ME-1], Rep. Hice, Jody B. [R-GA-10], Sen. Marshall, Roger [R-KS], Rep. Cartwright, Matt [D-PA-17], Rep. Westerman, Bruce [R-AR-4], Rep. Babin, Brian [R-TX-36], Rep. Tipton, Scott R. [R-CO-3], Rep. Dunn, Neal P. [R-FL-2], Rep. Kelly, Trent [R-MS-1], Rep. Guest, Michael [R-MS-3], Rep. Kuster, Ann M. [D-NH-2], Rep. Graves, Tom [R-GA-14], Rep. Allen, Rick W. [R-GA-12], Rep. Yoho, Ted S. [R-FL-3], Rep. Roby, Martha [R-AL-2], Rep. Bishop, Sanford D. [D-GA-2], Rep. Rutherford, John H. [R-FL-5], Rep. Abraham, Ralph Lee [R-LA-5], Rep. Rogers, Mike D. [R-AL-3], Rep. Palazzo, Steven M. [R-MS-4], Rep. Wilson, Joe [R-SC-2], Rep. Byrne, Bradley [R-AL-1], Rep. Hastings, Alcee L. [D-FL-20], Rep. Mast, Brian J. [R-FL-21], Rep. Hill, J. French [R-AR-2], Rep. Sewell, Terri A. [D-AL-7], Rep. Ferguson, A. Drew, IV [R-GA-3], Sen. Mullin, Markwayne [R-OK], Rep. Johnson, Mike [R-LA-4], Rep. Trone, David J. [D-MD-6], Rep. Luria, Elaine G. [D-VA-2], David Scott, Rep. Spanberger, Abigail Davis [D-VA-7], Rep. Stefanik, Elise M. [R-NY-21], Rep. Norman, Ralph [R-SC-5], Rep. Lawson, Al, Jr. [D-FL-5], Rep. Collins, Doug [R-GA-9], Rep. DesJarlais, Scott [R-TN-4], Rep. Brooks, Mo [R-AL-5]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Forest Recovery Act This bill modifies the tax deduction for casualty losses to establish special rules for losses of uncut timber. In the case of the loss of uncut timber from fire, storm, other casualty, or theft, the basis used for determining the amount of the deduction may not be less than the excess of (1) the fair market value of the uncut timber determined immediately before the loss was sustained, over (2) the salvage value of the timber. The rule applies only if (1) the timber was held for the purpose of being cut and sold, and (2) the uncut timber subject to the loss is reforested within five years of the loss. The bill also exempts casualty losses from uncut timber from the rule restricting the deduction for personal casualty losses to losses attributable to a federally declared disaster.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 28 February 2019

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 28 February 2019

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  • Introduced in House (PDF)

    Introduced in House · EN · 28 February 2019

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  • Introduced in House

    summary · EN · 28 February 2019

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Sponsors

Related records

Sources

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