United States · Bill · S
S. 2009 (102nd)
Reforestation Tax Act of 1991
Introduced
21 November 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Reforestation Tax Act of 1991 - Amends the Internal Revenue Code to provide corporations a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Provides for applying passive loss limitations to timber activities. Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1992. Applies such inflation adjustment to the reforestation credit.
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 21 November 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/2009
- Open data entity: https://api.congress.gov/v3/bill/102/s/2009