What is the official ID of this bill?

The official print number for this legislation is HR 4210.

When did the legislative process begin?

The process officially started on 2021-06-28.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/117/bills/hr4210/BILLS-117hr4210ih.htm

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

Who is the primary sponsor?

The primary sponsor is Rep. Sewell, Terri A. [D-AL-7].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Analysis and Potential Impact of HR 4210

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Tax relief for timber losses due to disasters and reforestation requirement.

Q: What are the main provisions?

Key points include: Increased tax deductions for timber losses: Landowners and businesses can deduct more from their taxes if their timber is destroyed by fire, storm, insects, drought, or theft. Reforestation requirement: To qualify for the deduction, the damaged area must be reforested within five years of the loss. Appraisal by certified professional: The value of the loss must be assessed by a certified appraiser following specific standards. Applies to timber held for sale: The relief only applies to timber intended for cutting and sale as part of a trade or business.

This act amends tax laws to provide greater tax deductions for timber losses caused by natural disasters like fires or droughts, provided the affected land is reforested. This aims to support the recovery and rebuilding of forests after damage. It offers financial relief to timber businesses and landowners.

Key points

Increased tax deductions for timber losses: Landowners and businesses can deduct more from their taxes if their timber is destroyed by fire, storm, insects, drought, or theft.

Reforestation requirement: To qualify for the deduction, the damaged area must be reforested within five years of the loss.

Appraisal by certified professional: The value of the loss must be assessed by a certified appraiser following specific standards.

Applies to timber held for sale: The relief only applies to timber intended for cutting and sale as part of a trade or business.

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Additional Information

Disaster Reforestation Act

Print number: HR 4210

Sponsor: Rep. Sewell, Terri A. [D-AL-7]

Process start date: 2021-06-28

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

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Source data: api.congress.gov

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Tax relief for timber losses due to disasters and reforestation requirement.

Key Questions about Tax relief for timber losses due to disasters and reforestation requirement.