I 
117TH CONGRESS 
1ST SESSION H. R. 4210 
To amend the Internal Revenue Code of 1986 to provide a special rule 
for certain casualty losses of uncut timber. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2021 
Ms. SEWELL (for herself and Mr. CARTER of Georgia) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a special rule for certain casualty losses of uncut timber. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Disaster Reforestation 
Act’’. 
SEC. 2. CASUALTY LOSSES OF UNCUT TIMBER. 
(a) IN GENERAL.—Section 165(b) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘For purposes of subsection 
(a)’’ and inserting the following: 
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‘‘(1) IN GENERAL.—For purposes of subsection 
(a)’’, and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) SPECIAL RULE FOR CASUALTY LOSS OF 
UNCUT TIMBER.— 
‘‘(A) IN GENERAL.—In the case of the loss 
of any uncut timber from fire, storm, insects, 
invasive species, drought, or other casualty, or 
from theft, the basis for determining the 
amount of the deduction for such loss (as other-
wise determined under paragraph (1)) shall not 
be less than the excess of— 
‘‘(i) the value of such uncut timber 
determined immediately before such loss 
was sustained, over 
‘‘(ii) the salvage value of such timber. 
‘‘(B) APPRAISAL METHODS.—With respect 
to the appraisal of a timber casualty loss de-
scribed in subparagraph (A)— 
‘‘(i) the appraisal valuation date shall 
be not later than 1 year after the casualty 
loss; and 
‘‘(ii) the appraisal shall— 
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‘‘(I) conform to the Uniform 
Standards of Professional Appraisal 
Practice (USPAP); 
‘‘(II) be limited to the value of 
the lost timber; and 
‘‘(III) be completed by a Federal- 
or State-certified appraiser. 
‘‘(C) EXCLUSION OF TIMBER NOT HELD 
FOR SALE.—Subparagraph (A) shall not apply 
to any timber unless such timber is held for the 
purpose of being cut and sold in connection 
with a trade or business that is not a passive 
activity within the meaning of section 469. 
‘‘(D) INCLUSION OF PRE-MERCHANTABLE 
TIMBER.—For purposes of this paragraph, the 
term ‘uncut timber’ shall not fail to include pre- 
merchantable timber. 
‘‘(E) REFORESTATION
REQUIREMENT.— 
Subparagraph (A) shall not apply unless the 
uncut timber subject to the loss is reforested 
(with hardwoods, softwoods, or any combination 
thereof) by planting, seeding, or appropriate 
site preparation, not later than the close of the 
5-year period beginning on the date of such 
loss.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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