Fully and immediately expense reforestation costs following a federally declared natural disaster.
Fully and immediately expense reforestation costs following a federally declared natural disaster.
Occurrences
Evidence
Mr. Carter of Georgia (for himself, Ms. Sewell, Mr. Bean of Florida, Mr. Thompson of California, Mr. Steube, Mr. Murphy, and Mr. Moran) introduced the following bill; which was referred to the Committee on Ways and Means. Short Title: Save America’s Family Forests Act of 2026. Full Title: To amend the Internal Revenue Code of 1986 to allow for limited full expensing of certain reforestation expenditures.
Rep. Earl L. “Buddy” Carter (R-GA), alongside Reps. Terri Sewell, Aaron Bean, Mike Thompson, Greg Steube, Greg Murphy, and Nathaniel Moran, this week introduced the bipartisan Save America’s Family Forests Act of 2026, a bill to help family forest landowners recover more quickly from natural disasters and keep working forests productive. The Save America’s Family Forests Act offers a practical solution, by allowing full and immediate expensing of reforestation costs.
House floor proceedings on April 29, 2026 include references to Carter’s reforestation-related legislation and disaster relief discussions, but the record does not show enactment of the specific full-expensing claim within the lookback window.
The House considered H.R. 528, the Post-Disaster Reforestation and Restoration Act, a related reforestation measure. The bill would create a post-disaster reforestation and restoration program at the Department of the Interior, showing congressional attention to reforestation after disasters, but not passage of Carter’s full-expensing proposal.
Assessments
The evidence shows Carter materially pursued the promise by introducing and promoting H.R. 8538, the Save America’s Family Forests Act of 2026, which would allow full and immediate expensing of certain reforestation costs after natural disasters. However, the bill was only introduced and referred to committee, and the record provided does not show enactment or implementation of the promised policy. Under the scoring rule, a serious legislative attempt that fails to achieve the promised outcome is scored as never, with effort_badge true.