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HR 1310 108th Congress House

Reforestation Tax Act of 2003

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

Introduced: June 11, 2003 See on congress.gov
Taxation Capital gains taxCommerceDepreciation and amortizationEconomics and Public Finance
More subjectsShow fewer subjects
Environmental ProtectionIncome taxIndexing (Economic policy)Lumber tradePublic Lands and Natural ResourcesReforestationTax creditsTax deductionsTimber sales
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 18, 2003
Referred to the House Committee on Ways and Means.
Mar 18, 2003
Introduced in House
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 Latest action March 18, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Reforestation Tax Act of 2003 - 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. Allows a deduction, for qualified timber property, for reforestation expenditures and terminates current provisions allowing for the amortization of such expenditures.
 Related & companion bills 1
  • S 1381 Related bill Reforestation Tax Act of 2003
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 35
All 35 Democratic 4 Republican 11
DeMint, James
· Sep 14, 2004
 D
Bishop, Sanford D.
Georgia · Jun 23, 2004
Isakson, Johnny
· May 19, 2004
 R
Aderholt, Robert B.
Alabama · Mar 31, 2004
 R
Capito, Shelley Moore
West Virginia · Mar 31, 2004
NETHERCUTT, GEORGE
· Feb 10, 2004
 D
Thompson, Bennie G.
Mississippi · Feb 10, 2004
CRANE, PHILIP
· Jan 28, 2004
Burns, Max
· Nov 18, 2003
Burr, Richard
· Oct 7, 2003
 D
Larsen, Rick
Washington · Oct 7, 2003
 R
Blackburn, Marsha
Tennessee · Sep 25, 2003
BOYD, ALLEN
· Sep 11, 2003
 R
Carter, John R.
Texas · Sep 5, 2003
RADANOVICH, GEORGE
· Jul 17, 2003
 R
Rogers, Harold
Kentucky · Jul 15, 2003
 R
Sessions, Pete
Texas · Jun 26, 2003
JOHN, CHRISTOPHER
· Jun 24, 2003
BALLENGER, CASS
· Jun 23, 2003
BOEHNER, JOHN
· Jun 23, 2003
LUCAS, KEN
· Jun 23, 2003
 R
Rogers, Mike D.
Alabama · Jun 23, 2003
 R
Simpson, Michael K.
Idaho · Jun 23, 2003
 R
Wicker, Roger F.
Mississippi · Jun 23, 2003
 D
Smith, Adam
Washington · Jun 11, 2003
TAUZIN, W.
· Jun 11, 2003
TURNER, JIM
· Jun 11, 2003
 R
Wilson, Joe
South Carolina · Jun 11, 2003
 R
Boozman, John
Arkansas · May 15, 2003
Janklow, William
· May 15, 2003
HOUGHTON, AMO
· Apr 29, 2003
Vitter, David
· Apr 29, 2003
COLLINS, MAC
· Mar 18, 2003
MCINNIS, SCOTT
· Mar 18, 2003
SANDLIN, MAX
· Mar 18, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1310: Reforestation Tax Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1310/
MLA
"H.R. 1310: Reforestation Tax Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1310/.
Bluebook (legal)
H.R. 1310, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1310/.
Markdown link
[H.R. 1310: Reforestation Tax Act of 2003](https://openamerica.io/bill/108-HR-1310/)
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