I 
119TH CONGRESS 
2D SESSION 
H. R. 7245 
To amend the Internal Revenue Code of 1986 to establish the mass timber 
plant investment credit, the mass timber workforce development credit, 
and the mass timber construction credit. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 27, 2026 
Ms. BYNUM 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 establish 
the mass timber plant investment credit, the mass timber 
workforce development credit, and the mass timber con-
struction credit. 
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 ‘‘Leveraging Investment 
in Mass Building and Employment with Renewable Tim-
ber Act of 2026’’ or the ‘‘LIMBER Timber Act of 2026’’. 
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SEC. 2. MASS TIMBER PLANT INVESTMENT CREDIT. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 of subtitle A of the Internal Rev-
enue Code of 1986 is amended by inserting after section 
48E the following new section: 
‘‘SEC. 48F. MASS TIMBER PLANT INVESTMENT CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 46, the 
mass timber plant investment credit for any taxable year 
is an amount equal to 30 percent of the qualified invest-
ment with respect to any qualifying mass timber plant if 
the taxpayer. 
‘‘(b) QUALIFIED INVESTMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the qualified investment for any taxable year is 
the basis of eligible property placed in service by the 
taxpayer during such taxable year which is part of 
a qualifying mass timber plant. 
‘‘(2) CERTAIN QUALIFIED PROGRESS EXPENDI-
TURES RULES MADE APPLICABLE.—Rules similar to 
the rules of subsections (c)(4) and (d) of section 46 
(as in effect on the day before the enactment of the 
Revenue Reconciliation Act of 1990) shall apply for 
purposes of this section. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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‘‘(1) QUALIFYING MASS TIMBER PLANT.—The 
term ‘qualifying mass timber plant’ means a facility 
for manufacture of mass timber. 
‘‘(2) MASS TIMBER.—The term ‘mass timber’ 
means engineered wood products formed by bonding 
or mechanically fastening layers, laminations, or ele-
ments of wood to for structural components capable 
of bearing gravity and lateral loads, including— 
‘‘(A) cross-laminated timber, 
‘‘(B) glue-laminated timber, 
‘‘(C) dowel-laminated timber, 
‘‘(D) nail-laminated timber, 
‘‘(E) laminated veneer lumber designed for 
use as a primary structural element, 
‘‘(F) structural composite lumber and 
other engineered wood products designated as 
mass timber under the International Building 
Code, and 
‘‘(G) such other engineered wood products 
as the Secretary, in consultation with the Secre-
taries of Agriculture and Energy, determine ap-
propriate. 
‘‘(3) ELIGIBLE PROPERTY.—The term ‘eligible 
property’ means any property— 
‘‘(A) which is necessary for— 
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‘‘(i) the production of mass timber, 
‘‘(ii) re-equipping, expanding, or es-
tablishing a qualifying mass timber plant, 
‘‘(B) which is— 
‘‘(i) tangible personal property, or 
‘‘(ii) other tangible property (not in-
cluding a building or its structural compo-
nents), but only if such property is used as 
an integral part of the qualifying mass 
timber plant, and 
‘‘(C) with respect to which depreciation (or 
amortization in lieu of depreciation) is allow-
able. 
‘‘(d) TERMINATION.—No credit shall be determined 
under subsection (a) for any taxable year beginning after 
December 31, 2030.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 46 of such Code is amended— 
(A) in paragraph (6), by striking ‘‘and’’, 
(B) in paragraph (7), by striking the pe-
riod and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(8) the mass timber plant investment credit.’’. 
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(2) Section 49(a)(1)(C) of such Code is amend-
ed— 
(A) in clause (vii), by striking ‘‘and’’, 
(B) in clause (viii), by striking the period 
and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
clause 
‘‘(ix) the basis of any qualifying mass 
timber plant under section 48F.’’. 
(3) Section 50(a)(2)(E) of such Code is amend-
ed by striking ‘‘or 48E(e)’’ and inserting ‘‘48E(e), 
or 48F(b)(2)’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart E of part IV of subchapter A of chapter 1 
of subtitle A of such Code is amended by inserting after 
the item relating to section 48E the following new item: 
‘‘Sec. 48F. Mass timber plant investment credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SECTION 3. MASS TIMBER WORKFORCE DEVELOPMENT 
CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘(i) a registered apprenticeship pro-
gram 
(as 
defined 
in 
section 
3131(e)(3)(B)), 
‘‘(ii) a State workforce training pro-
gram, or 
‘‘(iii) an industry-recognized training 
program. 
‘‘(2) REQUIREMENTS.—An activity meets the 
requirements of this paragraph if— 
‘‘(A) not less than 70 percent of the mass 
timber used to carry out such activity is from 
sources of mass timber certified by the Forest 
Stewardship Council, the Sustainable Forest 
Initiative, or a State or Federal forest managed 
under an approved forest management plan, 
and 
‘‘(B) in the case of a structure constructed 
by the taxpayer, not less than 50 percent of the 
load-bearing structural components must con-
sist of mass timber. 
‘‘(3) LIMITATION.—The amount taken into ac-
count with respect to any employee of a taxpayer 
under paragraph (1) for any taxable year shall not 
exceed $8,000. 
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‘‘(d) MASS TIMBER.—For purposes of this section, 
the term ‘mass timber’ has the meaning given such term 
in section 48F(c)(2). 
‘‘(e) TERMINATION.—No credit shall be determined 
under subsection (a) for any taxable year beginning after 
December 31, 2030.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (32), by striking the 
period at the end of paragraph (33) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(34) in the case of an eligible taxpayer (as de-
fined in section 45U), the mass timber workforce de-
velopment credit determined under section 45U(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 45T the following new item: 
‘‘Sec. 45U. Mass timber workforce development credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred after 
the date of the enactment of this section. 
SEC. 4. MASS TIMBER CONSTRUCTION CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45V. MASS TIMBER CONSTRUCTION CREDIT. 
‘‘(a) IN GENERAL.—For the purposes of section 38, 
the mass timber construction credit determined under this 
section for any taxable year is an amount equal to the 
product of— 
‘‘(1) the square footage of structures placed in 
service by the taxpayer during the taxable year in 
the course of the trade or business of the taxpayer 
which meet the requirements of subsection (b), mul-
tiplied by 
‘‘(2) $5. 
‘‘(b) REQUIREMENTS.— 
‘‘(1) IN GENERAL.—A structure meets the re-
quirements of this paragraph if— 
‘‘(A) not less than 70 percent of the mass 
timber used to construct such structure is from 
sources of mass timber certified by the Forest 
Stewardship Council, the Sustainable Forest 
Initiative, or a State or Federal forest managed 
under an approved forest management plan, 
and 
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‘‘(B) not less than 50 percent of the load- 
bearing structural components of such structure 
consist of mass timber. 
‘‘(2) MASS TIMBER.—For purposes of this sub-
section, the term ‘mass timber’ has the meaning 
given such term in section 48F(c)(2). 
‘‘(c) TERMINATION.—No credit shall be determined 
under subsection (a) for any taxable year beginning after 
December 31, 2030.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (33), by striking the 
period at the end of paragraph (34) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(35) the mass timber construction credit de-
termined under section 45V(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 45T the following new item: 
‘‘Sec. 45V. Mass timber construction credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply structures placed in service after 
the date of the enactment of this section. 
Æ 
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