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HR 960 103th Congress House

Reforestation Tax Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to modify certain provisions relating to the treatment of forestry activities.

Introduced: April 19, 1993 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation AccountingBusiness lossesCapital gains taxDepreciation and amortization
More subjectsShow fewer subjects
Environmental ProtectionIncome taxIndexing (Economic policy)Lumber tradeReforestationTax creditsTax deductionsTimber salesTrusts and trustees
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 24, 1993
Subcommittee Hearings Held.
May 27, 1993
Referred to the Subcommittee on Select Revenue Measures.
Feb 18, 1993
Referred to the House Committee on Ways and Means.
Feb 18, 1993
Introduced in House
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 Latest action June 24, 1993

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service

Reforestation Tax Act of 1993 - Amends the Internal Revenue Code to provide taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income.

Excludes from conditions of the material participation rules, for purposes of the passive loss limitations, closely held timber activity if the aggregate hours devoted to management of the activity for any year is generally fewer than 100 hours.

Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1994. Applies such inflation adjustment to the reforestation credit. Shortens the amortization period from 84 to 60 months.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Bishop, Sanford D.
Georgia · Apr 19, 1993
 R
Rogers, Harold
Kentucky · Mar 24, 1993
 D
Clyburn, James E.
South Carolina · Feb 18, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 960: Reforestation Tax Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-960/
MLA
"H.R. 960: Reforestation Tax Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-960/.
Bluebook (legal)
H.R. 960, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-960/.
Markdown link
[H.R. 960: Reforestation Tax Act of 1993](https://openamerica.io/bill/103-HR-960/)
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