# 119-s-1141: Disaster Reforestation Act

119-s-1141, Disaster Reforestation Act, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1141
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1141
- Congress: 119
- Title: Disaster Reforestation Act
- Status: introduced
- Introduced: 2025-03-26
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a minimum tax basis for casualty losses of uncut timber**. The bill would set appraisal rules to value lost timber and require reforestation within five years to keep the deduction. - Timber owners and forest businesses — Owners in an active trade of cutting and selling timber would use the appraised pre-loss value minus salvage value to compute a casualty-loss deduction. Only timber held for cutting and sale that is not a passive activity qualifies. - Owners without a timely appraisal — Taxpayers may file an estimated pre-loss timber value with their return and later amend once a certified appraisal is done within 1 year, adjusting taxable income by the difference. - Appraisers and compliance — Appraisals must meet the Uniform Standards of Professional Appraisal Practice and be performed by a Federal or State certified appraiser. The Secretary could recapture the deduction if the taxpayer fails to reforest with hardwoods, softwoods, or both within 5 years.

## Cosponsors (8)

- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-03-26T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-03-26T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-03-26T00:00:00.000Z
- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2025-03-26T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-04-28T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-04-28T00:00:00.000Z
- Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-10-28T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2026-02-10T00:00:00.000Z

## Provisions PRIA read

- New tax rule for timber owners: mixed, high. If enacted, this bill would let timber owners in active, non‑passive businesses use a special rule to figure casualty losses. The deduction floor would be the timber's appraised value immediately before the loss minus its salvage value. Appraisals must follow USPAP, be done by a Federal or State ce…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-5526: Agricultural Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-522: Credit Union Board Modernization Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-1141 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1141)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-5526: Agricultural Act of 2026](https://policyrisk.com/legislation/119-s-5526)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-522: Credit Union Board Modernization Act](https://policyrisk.com/legislation/119-s-522)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1141 (as of 2026-04-21).