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HR 4168 101th Congress House Taxation Excise tax Income tax Lumber trade Tax deductions Timber sales

To amend the Internal Revenue Code of 1986 to deny any deduction for expenses in connection with the cutting of old-growth redwood timber which is a nonrenewable resource and to impose an excise tax…

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To amend the Internal Revenue Code of 1986 to deny any deduction for expenses in connection with the cutting of old-growth redwood timber which is a nonrenewable resource and to impose an excise tax on the cutting of such timber.

Introduced: March 1, 1990 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 1990
Referred to the House Committee on Ways and Means.
Mar 1, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny an income tax deduction for expenses in connection with: (1) the cutting of old-growth redwood timber; or (2) the transportation of such timber in its unprocessed state.

Imposes an excise tax on the cutting of any old-growth redwood timber, to be paid by the holder of the economic interest in the timber.

What's happening now March 1, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4168: To amend the Internal Revenue Code of 1986 to deny any deduction for expenses in connection with the cutting of old-growth redwood timber which is a nonrenewable resource and to impose an excise tax on the cutting of such timber.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4168/
MLA
"H.R. 4168: To amend the Internal Revenue Code of 1986 to deny any deduction for expenses in connection with the cutting of old-growth redwood timber which is a nonrenewable resource and to impose an excise tax on the cutting of such timber.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4168/.
Bluebook (legal)
H.R. 4168, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4168/.
Markdown link
[H.R. 4168: To amend the Internal Revenue Code of 1986 to deny any deduction for expenses in connection with the cutting of old-growth redwood timber which is a nonrenewable resource and to impose an excise tax on the cutting of such timber.](https://openamerica.io/bill/101-HR-4168/)
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