To amend the Internal Revenue Code of 1986 to provide a special rule for certain casualty losses of uncut timber.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill provides casualty losses of uncut timber Section 165(b) of the Internal Revenue Code of 1986 is amended— by striking. It relies on definition changes, appropriations, tax deductions, and compliance mandates. The main policy areas are Environmental Groups, Finance, and Environment.
Who Benefits and How
Environmental and public health interests affected by the bill could face lower compliance burdens and Businesses and employers affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Provides casualty losses of uncut timber Section 165(b) of the Internal Revenue Code of 1986 is amended— by striking.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill provides casualty losses of uncut timber Section 165(b) of the Internal Revenue Code of 1986 is amended— by striking.
Key Policy Areas
Environmental Groups, Finance, Environment
Primary Purpose
The bill provides casualty losses of uncut timber Section 165(b) of the Internal Revenue Code of 1986 is amended— by striking.
Policy Domains
Whole bill
Identified Gains
- Environmental and public health interests affected by the bill
- Businesses and employers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Carter of Georgia (for himself and Ms. Sewell) introduced …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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