HR 1310
108th Congress
House
Taxation
Capital gains tax
Commerce
Depreciation and amortization
Economics and Public Finance
Environmental Protection
Income tax
Indexing (Economic policy)
Lumber trade
Public Lands and Natural Resources
Reforestation
Tax credits
Tax deductions
Timber sales
Reforestation Tax Act of 2003
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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Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 1310: Reforestation Tax Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1310/
"H.R. 1310: Reforestation Tax Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1310/.
H.R. 1310, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1310/.
[H.R. 1310: Reforestation Tax Act of 2003](https://openamerica.io/bill/108-HR-1310/)