LIMBER Timber Act of 2026

Key Points

• Creates a tax credit worth 30% of the cost of equipment and other eligible property for factories that make mass timber products.
• Creates a tax credit worth 50% of certain hiring, recruiting, training, and apprenticeship wages for businesses working with mass timber, with up to $8,000 counted per worker each year.
• Creates a construction tax credit equal to $5 per square foot for buildings that use mass timber for at least half of key load-bearing parts.
• To qualify for the workforce and construction credits, at least 70% of the mass timber used must come from certified or approved sustainably managed forests.
• All three credits would end after 2030, and would apply only after the law is enacted (not retroactively).