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119-hr-10852119th CongressWALLET

Mass Timber Growth and Innovation Act

Sponsored By: Representative Salinas, Andrea [D-OR-6]

Introduced

Summary

Expands tax incentives to jumpstart U.S. mass timber manufacturing and product research. This bill would add a 10% Advanced Manufacturing Investment Credit for mass timber factories and a 20% credit for qualified mass timber product research, and it would extend the investment credit's deadline through 2031.

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  • Manufacturers and builders would qualify for a 10% investment credit when a facility's main purpose is making mass timber products. The 48D credit would apply to property placed in service after enactment and would be extended to Dec. 31, 2031.
  • Researchers and product developers would get a 20% credit for qualified mass timber products research expenses. "Mass timber products" are defined to include cross-laminated timber, nail-laminated timber, glue-laminated timber, laminated strand lumber, laminated hardwood veneer, and similar items identified by the Secretary.
  • The bill would require consultation with the Secretary of Agriculture to define eligible products and to align rules with agricultural and forestry inputs.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

10% tax credit for timber plants

This bill would let qualifying mass timber manufacturers claim a tax credit equal to 10% of eligible property costs. The facility must mainly make mass timber products such as cross-laminated timber, nail laminated timber, glue laminated timber, laminated strand lumber, and laminated hardwood veneer, or similar products the Secretary identifies after consulting the Secretary of Agriculture. The credit would apply to property placed in service on or after enactment. For projects whose construction began before enactment, only the portion of basis from work done on or after enactment would count. The credit’s expiration date would be extended to December 31, 2031, and that extension would apply to property whose construction begins after December 31, 2026.

20% tax credit for timber research

This bill would create a tax credit equal to 20% of qualified mass timber products research expenses. Qualified expenses would be for research on listed mass timber products (for example, cross-laminated timber, nail laminated timber, glue laminated timber, laminated strand lumber, and laminated hardwood veneer) and for new or proposed products the Secretary later identifies as similar after consulting the Secretary of Agriculture. The credit would apply to amounts paid or incurred after the date of enactment.

Sponsors & CoSponsors

Sponsor

Salinas, Andrea [D-OR-6]

OR • D

Cosponsors

  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

    Sponsored 10/29/2026

  • Rep. Thompson, Glenn [R-PA-15]

    PA • R

    Sponsored 10/19/2026

  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

    Sponsored 10/22/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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