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HR 4126 105th Congress House

Reforestation Tax Act of 1998

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

Introduced: September 28, 1998 See on congress.gov
Taxation Business income taxCapital gains taxCommerceDepreciation and amortization
More subjectsShow fewer subjects
Economics and Public FinanceEnvironmental ProtectionIncome taxIndexing (Economic policy)LawLumber tradePublic Lands and Natural ResourcesReforestationTax creditsTax deductionsTimber salesTrusts and trustees
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Jun 25, 1998
Sponsor introductory remarks on measure. (CR E1222-1223)
Jun 24, 1998
Referred to the House Committee on Ways and Means.
Jun 24, 1998
Introduced in House
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 Latest action June 25, 1998

Sponsor introductory remarks on measure. (CR E1222-1223)

 Plain-English summary Congressional Research Service

Reforestation Tax Act of 1998 - Amends the Internal Revenue Code to allow a deduction to a taxpayer who has a qualified timber gain in an amount equal to the qualified percentage of such gain. Decreases the amortization period for reforestation expenditures.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 1
R
Aderholt, Robert B.
Alabama · Oct 7, 1998
 D
Smith, Adam
Washington · Sep 28, 1998
SANDLIN, MAX
· Sep 15, 1998
COLLINS, MAC
· Aug 7, 1998
NETHERCUTT, GEORGE
· Aug 7, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4126: Reforestation Tax Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4126/
MLA
"H.R. 4126: Reforestation Tax Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4126/.
Bluebook (legal)
H.R. 4126, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4126/.
Markdown link
[H.R. 4126: Reforestation Tax Act of 1998](https://openamerica.io/bill/105-HR-4126/)
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