Mass Timber Growth and Innovation Act

Andrea Salinas

Democrat · OR · Representative

Source: Congress.gov · FEC

• Glenn Thompson (R-PA-15)Original· 2026-10-19

Referred to the House Committee on Ways and Means.

2026-10-19

Source: Congress.gov

Plain-English summary pending. Introduced on 2026-10-19. Check back soon — summaries are generated as bills progress through Congress.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10852 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10852 To amend the Internal Revenue Code of 1986 to provide incentives for mass timber products, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 19, 2026 Ms. Salinas (for herself and Mr. Thompson of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide incentives for mass timber products, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Mass Timber Growth and Innovation Act''. SEC. 2. APPLICATION OF ADVANCED MANUFACTURING INVESTMENT CREDIT TO MASS TIMBER PRODUCTION FACILITIES AND EXTENSION OF CREDIT. (a) Application of Credit to Mass Timber Production Facilities.-- Section 48D(b)(3) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Advanced manufacturing facility.--For purposes of this section-- ``(A) In general.--The term `advanced manufacturing facility' means a facility for which the primary purpose is the manufacturing of-- ``(i) semiconductors or semiconductor manufacturing equipment, or ``(ii) mass timber products. ``(B) Mass timber products.--The term `mass timber products' means cross-laminated timber, nail laminated timber, glue laminated timber, laminated strand lumber, laminated hardwood veneer, and any similar timber or lumber which is identified by the Secretary (after consultation with the Secretary of Agriculture) as a mass timber product for purposes of this section.''. (b) Credit Percentage.--Section 48D(a) of such Code is amended by inserting ``(10 percent in the case an advanced manufacturing facility the primary purpose of which is the manufacturing of mass timber products)'' after ``35 percent''. (c) Extension of Credit.--Section 48D(e) of such Code is amended by striking ``December 31, 2026'' and inserting ``December 31, 2031''. (d) Effective Date.-- (1) In general.--Except as otherwise provided in this subsection, the amendments made by this section shall apply to property placed in service on or after the date of the enactment of this Act, and for any property the construction of which begins before such date, only to the extent of the basis thereof attributable to the construction, reconstruction, or erection on or after such date. (2) Extension of credit.--The amendment made by subsection (c) shall apply to property the construction of which begins after December 31, 2026. SEC. 3. CREDIT FOR QUALIFIED MASS TIMBER PRODUCTS RESEARCH EXPENSES. (a) In General.--Section 41(a) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ``, and'', and by adding at the end the following new paragraph: ``(4) 20 percent of the qualified mass timber products research expenses for the taxable year.''. (b) Qualified Mass Timber Products Research Expenses.--Section 41(b) of such Code is amended by adding at the end the following new paragraph: ``(5) Qualified mass timber products research expenses.-- ``(A) In general.--The term `qualified mass timber products research expenses' means qualified research expenses with respect to mass timber products research. ``(B) Mass timber products research.--The term `mass timber products research' means qualified research with respect to-- ``(i) any mass timber product (as defined in section 48D(b)(3)(B)), or ``(ii) any new or proposed product which is identified for purposes of this paragraph by the Secretary (after consultation with the Secretary of Agriculture) as being similar to such a mass timber product.''. (c) Effective Date.--The amendments made by this section shall apply…

to amounts paid or incurred after the date of the enactment of this Act. <all>

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