There is one summary for H.R.1310. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/18/2003)

Reforestation Tax Act of 2003 - Amends the Internal Revenue Code to allow a deduction to a taxpayer who has a qualified timber gain in an amount equal to the qualified percentage of such gain. Allows a deduction, for qualified timber property, for reforestation expenditures and terminates current provisions allowing for the amortization of such expenditures.