Disaster Reforestation Act

H.R. 262, the Disaster Reforestation Act, would provide tax-related provisions to support reforestation activities on land impacted by disasters. The bill addresses the intersection of disaster relief and forest recovery by using the tax code as a mechanism to incentivize replanting and restoration efforts. This approach would likely make it more economically feasible for landowners and forestry operations to replant trees and restore forests in areas affected by wildfires, storms, or other natural disasters.

If enacted, the bill could help accelerate forest recovery in disaster zones while potentially providing tax benefits to those undertaking reforestation work. The measure is currently in the early stages of the legislative process, having been introduced in January 2025 and referred to committee for consideration. The practical impact would depend on the specific tax provisions included, such as deductions, credits, or other incentives designed to offset reforestation costs.