# 119-s-1964: Solid American Hardwood Tax Credit Act

119-s-1964, Solid American Hardwood Tax Credit Act, is a 119th Congress bill sponsored by Sen. Hyde-Smith, Cindy [R-MS] (R-MS); status introduced; PRIA reads it as touching household money (as of 2026-06-13).

- Canonical: https://policyrisk.com/legislation/119-s-1964
- As of: 2026-06-13
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1964
- Congress: 119
- Title: Solid American Hardwood Tax Credit Act
- Status: introduced
- Introduced: 2025-06-05
- Sponsor: Sen. Hyde-Smith, Cindy [R-MS] (R-MS)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-13

## Summary

**Creates a new tax credit for homeowners who install U.S.-grown hardwood as "natural carbon sinks."** This bill would add certain domestic hardwood flooring, millwork, cabinetry, and window frames to the energy-efficient home improvement credit and extend that credit through 2035, while ending the increased carbon capture credit for projects that begin construction after enactment. - Homeowners: Homeowners could claim a credit for qualifying U.S.-grown hardwood installed on their principal residence. The sink must be new to the taxpayer and expected to remain in use at least 5 years. - Domestic producers and builders: Flooring, paneling, millwork, cabinetry, and window or skylight frames made from deciduous trees grown and processed in the United States become eligible for the credit, creating demand for U.S. hardwood products. - Carbon capture developers: The bill would prevent the increased carbon oxide (45Q) credit from applying to carbon capture equipment whose construction begins after enactment. The cutoff depends on each project's construction start date.

## Provisions PRIA read

- Homeowner tax credit for U.S. hardwood: benefit, high. If enacted, you would be able to claim a tax credit equal to what you paid for qualifying U.S.-grown hardwood installed in your main home. Qualifying products include flooring, paneling, millwork, cabinetry doors or facing, and window or skylight frames made from deciduous trees grown and processed…
- Ends increased carbon capture credit: cost, high. If enacted, the bill would stop the larger Section 45Q carbon capture tax credit for any carbon capture equipment whose construction begins after enactment. The rule is made without regard to when the qualified facility starts construction. The change applies to property where construction begins a…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
- 119-s-688: Fighting Foreign Illegal Seafood Harvests Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-4842: American Food Supply Chain Resiliency Act
- 119-s-1874: Title VIII Nursing Workforce Reauthorization Act of 2026

## Sources
- [119-s-1964 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1964)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriati…](https://policyrisk.com/legislation/119-s-2465)
- [119-s-688: Fighting Foreign Illegal Seafood Harvests Act of 2025](https://policyrisk.com/legislation/119-s-688)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4842: American Food Supply Chain Resiliency Act](https://policyrisk.com/legislation/119-s-4842)
- [119-s-1874: Title VIII Nursing Workforce Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-1874)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1964 (as of 2026-06-13).