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S. 1964

BillFederalSenateIn Committee
Solid American Hardwood Tax Credit Act
About This Bill
Committee
Latest Action · June 5, 2025
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
June 5, 2025
Cosponsors (0)
None
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Summary

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The Solid American Hardwood Tax Credit Act modifies the federal tax code to create a new tax credit for homeowners who install certain wood products made from domestically grown and processed deciduous trees in their primary residences. Eligible "natural carbon sink" products include flooring, paneling, millwork, cabinetry, doors, and window or skylight frames, provided they are expected to last at least five years. The bill extends the existing energy efficient home improvement tax credit through 2035 (originally set to expire in 2032) and simultaneously terminates a separate tax credit for commercial carbon capture equipment beginning with new construction after the bill's enactment. The legislation applies to any qualifying wood products installed after the bill becomes law and is intended to incentivize the use of American hardwood in residential construction while reducing support for industrial carbon capture initiatives.

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