US Federal 2025-2026 Regular Session

US Federal House Bill HB7245

Introduced
1/27/26  

Caption

LIMBER Timber Act of 2026 Leveraging Investment in Mass Building and Employment with Renewable Timber Act of 2026

Impact

The introduction of HB 7245 is anticipated to significantly impact state and federal laws regarding tax incentives for the construction and timber industries. Specifically, it will allow eligible taxpayers engaged in the mass timber sector to claim up to 30% of qualified investments in designated facilities as tax credits. Moreover, the workforce development credit highlights the focus on enhancing job quality and skills in mass timber-related occupations, providing a 50% credit on certain qualified expenses. As a result, this could lead to increased job creation and economic benefits in regions with developing mass timber industries while promoting environmentally friendly construction practices.

Summary

House Bill 7245, known as the 'LIMBER Timber Act of 2026', aims to amend the Internal Revenue Code to establish tax credits related to mass timber production and construction. The bill introduces three main credits: the mass timber plant investment credit, the mass timber workforce development credit, and the mass timber construction credit. These credits are designed to incentivize investments in mass timber plants, promote workforce development in related fields, and encourage the construction of structures utilizing mass timber materials. Overall, the bill seeks to boost the utilization of renewable wood products in construction and manufacturing, contributing to sustainability efforts in the industry.

Contention

Opposition to HB 7245 may arise around the allocation of tax credits, with concerns about the long-term financial impact these incentives could have on state revenues. Additionally, stakeholders in the traditional timber and construction sectors may perceive competitive disadvantages arising from these targeted incentives for mass timber. Furthermore, there may be environmental concerns regarding the sourcing of timber and ensuring that practices meet strict sustainability criteria, particularly regarding certification from recognized environmental standards. Therefore, balancing the bill's economic ambitions with environmental protection will be essential for gaining broader legislative support.

Companion Bills

No companion bills found.

Previously Filed As

US SB1094

Mass Timber Federal Buildings Act of 2025

US SB3632

Renewable Chemicals Act of 2026

US SB2975

PIPELINE Safety Act of 2025 Pipeline Integrity, Protection, and Enhancement for Leveraging Investments in the Nation's Energy to assure Safety Act of 2025

US HB464

Skills Investment Act of 2025

US HB7705

Tribal Tax and Investment Reform Act of 2026

US SB3217

Skills Investment Act of 2025

US SB3840

Health Investment Zones Act of 2026

US HB7496

Health Investment Zones Act of 2026

US SB1536

Building Ships in America Act of 2025

US SB2022

Tribal Tax and Investment Reform Act of 2025

Similar Bills

No similar bills found.