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The Save America's Family Forests Act of 2026 amends the Internal Revenue Code to expand tax incentives for reforestation. It increases the annual expensing limits for reforestation expenditures from $10,000 to $30,000 for individuals and from $5,000 to $15,000 for married couples filing separately, with automatic inflation adjustments thereafter. The bill also creates a new tax deduction allowing up to $500,000 per property (or $1,000,000 in aggregate) for reforestation expenditures related to timber damaged or destroyed by federally declared natural disasters within the preceding five years, subject to a 10-year recapture period if the property is sold early.
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