# 119-hr-10906: Strong American Wood Act 119-hr-10906, Strong American Wood Act, is a 119th Congress bill sponsored by Rep. Westerman, Bruce [R-AR-4] (R-AR); status introduced; PRIA reads it as touching household money (as of 2026-10-28). - Canonical: https://policyrisk.com/legislation/119-hr-10906 - As of: 2026-10-28 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-hr-10906 - Congress: 119 - Title: Strong American Wood Act - Status: introduced - Introduced: 2026-10-22 - Sponsor: Rep. Westerman, Bruce [R-AR-4] (R-AR) - Cosponsors: 1 - Policy area: unknown - Touches household money: yes - Last recorded action: 2026-10-28 ## Summary **Boost U.S. timber production and wood-based climate incentives.** This bill creates a Treasury Build America Fund and large grants to promote single-family homes built with U.S. timber, adds a mass timber tax credit, and expands biomass and carbon capture tax rules. - Families and homebuyers: State revolving funds provide repayable loans and guarantees for single-family homes built primarily with domestic timber that are sold to households with income ≤250% of area median and priced at or below the metropolitan median. - States, builders, and the timber industry: The Build America Fund is seeded by transfers equal to 95% of specified softwood lumber duties and awards first-time grants of $100 million to $200 million to establish revolving housing funds. - Clean-energy and wood-product projects: The bill treats "solid carbon capture facilities" as eligible under Section 45Q and creates a mass timber building credit of $85 per metric ton stored, with a potential 5x increase if prevailing-wage and apprenticeship rules are met. ## Cosponsors (1) - Rep. Perez, Marie Gluesenkamp [D-WA-3] (D-WA), 2026-10-22T00:00:00.000Z ## Provisions PRIA read - Larger reforestation tax deductions: benefit, high. If enacted, the bill would raise existing reforestation expensing limits and create a new disaster-related reforestation deduction. The specified expensing limits would increase to $30,000 and $15,000 and would be inflation adjusted for tax years after 2026. A new election-based disaster reforestat… - New tax and grants for biomass: benefit, high. If enacted, the bill would expand tax incentives and create grant programs for biomass and carbon capture. Solid carbon capture would be eligible for the section 45Q credit for carbon captured after enactment. Transportation fuel from biomass would use a zero emissions rate when calculating the Cle… - Grants for timber-built homes: benefit, medium. If enacted, the bill would create a Treasury Build America Fund funded largely by transfers of certain softwood lumber import duties. Ninety-five percent of Fund deposits would finance competitive grants to State housing finance agencies that set up revolving funds for repayable loans, loan guarant… - New rules for plant and biomass products: benefit, low. If enacted, the bill would amend FIFRA to exclude certain plant biostimulants and functionally identical synthetic compounds from the definition of plant regulator and would add definitions for plant biostimulant, nutritional chemical, and vitamin hormone product. The bill would require EPA to revi… - Higher air-particle limit and study: mixed, high. If enacted, the bill would require EPA to raise the national primary PM2.5 standard from 9 to 12 micrograms per cubic meter within 90 days of enactment. The bill would also direct EPA to study PM2.5 emissions from sawmills, pulp mills, and paper mills, including whether mill operations reduce wildf… - Big tax credit for mass timber: mixed, high. If enacted, this bill would create a mass timber tax credit of $85 per metric ton of CO2 stored in load-bearing mass timber parts. Buildings must be placed in service for tax years after December 31, 2026 and begin construction before January 1, 2036. The credit would be multiplied by five if const… - Stricter Buy America rules for wood: mixed, low. If enacted, the bill would expand Buy America construction-material rules to explicitly cover hardwood and softwood lumber and products, pulp, paper, and engineered wood. The bill would also prohibit federal agencies from buying covered wood or products unless the timber was harvested and processed… - Tariffs and tariff relief for wood: mixed, low. If enacted, the bill would direct the U.S. Trade Representative to impose retaliatory tariffs on EU imports if the EU enforces certain deforestation or fumigant rules against U.S. products. The bill would also direct the President to remove tariffs on specified machine-made paper and wood-processin… ## Related bills - 119-hr-8840: Fair Care Act of 2026 - 119-hr-3151: SHIPS for America Act of 2025 - 119-hr-4206: CONNECT for Health Act of 2025 - 119-hr-6766: Essential Caregivers Act of 2025 - 119-hr-2548: Sanctioning Russia Act of 2025 - 119-hr-1262: Mikaela Naylon Give Kids a Chance Act ## Sources - [119-hr-10906 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10906) ## Related - [119-hr-8840: Fair Care Act of 2026](https://policyrisk.com/legislation/119-hr-8840) - [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151) - [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206) - [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766) - [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548) - [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-hr-10906 (as of 2026-10-28).