# 119-hr-262: Disaster Reforestation Act

119-hr-262, Disaster Reforestation Act, is a 119th Congress bill sponsored by Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-262
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-262
- Congress: 119
- Title: Disaster Reforestation Act
- Status: introduced
- Introduced: 2025-01-09
- Sponsor: Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA)
- Cosponsors: 25
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Creates a special tax rule that lets timber owners deduct casualty losses of uncut timber based on an appraisal of pre-loss value and requires reforestation within five years.** It would set appraisal standards, allow an initial taxpayer estimate with a later amended return, and authorize regulatory recapture if reforestation is not completed. - Owners who hold timber to be cut and sold in an active trade or business would be eligible. Casualties covered include fire, storm, theft, wood-destroying insects, invasive species, and severe drought, and "uncut timber" includes pre-merchantable timber. - Appraisals must be done by a Federal or State certified appraiser following the Uniform Standards of Professional Appraisal Practice with a valuation date no later than 1 year after the loss. Taxpayers may instead report an estimate on the original return and file an amended return after the appraisal to adjust taxable income by the difference. - The lost timber must be reforested by planting, seeding, or appropriate site preparation within 5 years using hardwoods, softwoods, or both. The Secretary would issue regulations to recapture tax benefits if the reforestation requirement is not met.

## Cosponsors (25)

- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-01-09T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2025-01-22T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2025-01-28T00:00:00.000Z
- Rep. Rogers, Mike D. [R-AL-3] (R-AL), 2025-01-31T00:00:00.000Z
- Rep. Collins, Mike [R-GA-10] (R-GA), 2025-02-05T00:00:00.000Z
- Rep. Westerman, Bruce [R-AR-4] (R-AR), 2025-02-11T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2025-02-21T00:00:00.000Z
- Rep. Letlow, Julia [R-LA-5] (R-LA), 2025-03-03T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-04-07T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-08-08T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-08-15T00:00:00.000Z
- Rep. Allen, Rick W. [R-GA-12] (R-GA), 2025-09-18T00:00:00.000Z
- Rep. Jack, Brian [R-GA-3] (R-GA), 2025-09-23T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-09-26T00:00:00.000Z
- Rep. Perez, Marie Gluesenkamp [D-WA-3] (D-WA), 2025-09-26T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2025-09-26T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-09-30T00:00:00.000Z
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2025-10-10T00:00:00.000Z
- Rep. Rutherford, John H. [R-FL-5] (R-FL), 2025-10-17T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2025-11-07T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-12-01T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2026-01-08T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2026-02-24T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2026-04-21T00:00:00.000Z

## Provisions PRIA read

- Tax relief for timber businesses after loss: benefit, high. If enacted, timber businesses that lose uncut trees could claim a larger casualty-loss deduction. The deduction floor would equal the appraised value right before the loss minus any salvage value. It would cover fire, storms, theft, wood-destroying insects or invasive species, and severe drought, i…

## Related bills

- 119-hr-8800: National Defense Authorization Act for Fiscal Year 2027
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-979: AM Radio for Every Vehicle Act of 2025

## Sources
- [119-hr-262 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/262)

## Related
- [119-hr-8800: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-hr-8800)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-262 (as of 2026-09-21).