Skip to main content
HR 902 104th Congress House

Forest Stewardship Tax Act of 1995

Official title: To amend the Internal Revenue Code of 1986 to modify the application of the passive loss limitations to timber activities.

Introduced: February 13, 1995 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation Business lossesCommerceIncome taxLumber trade
More subjectsShow fewer subjects
PartnershipsPublic Lands and Natural ResourcesSmall businessTax deductions
Sign in to write a letter Sign in to watch
This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 1995
Referred to the House Committee on Ways and Means.
Feb 13, 1995
Sponsor introductory remarks on measure. (CR E323)
Feb 13, 1995
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 13, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Forest Stewardship Tax Act of 1995 - Amends the Internal Revenue Code to provide for the determination of material participation in timber activities for purposes of passive loss limitations.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 902: Forest Stewardship Tax Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-902/
MLA
"H.R. 902: Forest Stewardship Tax Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-902/.
Bluebook (legal)
H.R. 902, 104th Cong. (2026), https://openamerica.io/bill/104-HR-902/.
Markdown link
[H.R. 902: Forest Stewardship Tax Act of 1995](https://openamerica.io/bill/104-HR-902/)
Report a problem