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United States · Bill · HR

H.R. 960 (103rd)

Reforestation Tax Act of 1993

openUnited States· United States Congress· EN

Introduced

18 February 1993

Last action

24 June 1993 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Sen. Wyden, Ron [D-OR], Rep. Kopetski, Mike [D-OR-5], Rep. Sundquist, Don [R-TN-7], Rep. Smith, Robert [R-OR-2], Rep. Rowland, J. Roy [D-GA-8], Rep. Clyburn, James E. [D-SC-6], Rep. Swift, Al [D-WA-2], Rep. Wilson, Charles [D-TX-2], Rep. Furse, Elizabeth [D-OR-1], Rep. Emerson, Bill [R-MO-8], Rep. Baker, Richard H. [R-LA-6], Rep. LaFalce, John J. [D-NY-29], Rep. Unsoeld, Jolene [D-WA-3], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Herger, Wally [R-CA-2], Rep. McCrery, Jim [R-LA-4], Rep. Livingston, Bob [R-LA-1], Rep. Bevill, Tom [D-AL-4], Rep. Barton, Joe [R-TX-6], Rep. Williams, Pat [D-MT-At Large], Rep. Dunn, Jennifer [R-WA-8], Rep. Dooley, Calvin M. [D-CA-20], Rep. Richardson, Bill [D-NM-3], Rep. Chapman, Jim [D-TX-1], Rep. Barlow, Tom [D-KY-1], Rep. Rogers, Harold [R-KY-5], Rep. Spratt, John M., Jr. [D-SC-5], Sen. Snowe, Olympia J. [R-ME], Rep. Bishop, Sanford D. [D-GA-2], Rep. Parker, Mike [R-MS-4], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Gingrich, Newt [R-GA-6], Rep. Browder, Glen [D-AL-3], Rep. Kingston, Jack [R-GA-1], Rep. Rose, Charlie [D-NC-7], Rep. Blackwell, Lucien E. [D-PA-2], Rep. Peterson, Douglas (Pete) [D-FL-2]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Reforestation Tax Act of 1993 - Amends the Internal Revenue Code to provide taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Excludes from conditions of the material participation rules, for purposes of the passive loss limitations, closely held timber activity if the aggregate hours devoted to management of the activity for any year is generally fewer than 100 hours. Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1994. Applies such inflation adjustment to the reforestation credit. Shortens the amortization period from 84 to 60 months.

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

Timeline

  1. 18 February 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 18 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 May 1993

    Referred

    Referred to the Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 24 June 1993

    Committee

    Subcommittee Hearings Held.

    Source: Committee

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 · 18 February 1993

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 18 February 1993

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 18 February 1993

    Open at official source

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Sponsors

Related records

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Sources

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