Track Austin's sponsored bills, co-sponsored legislation, and voting record
The Disaster Reforestation Act amends the tax code to allow timber businesses to deduct losses from natural disasters, including insect infestations and droughts, based on appraised value, provided they reforest the land within five years. It also broadens the definition of "uncut timber" and applies to losses in taxable years beginning after the Act's enactment.
Earl Carter
Representative
GA
Earl Carter
Representative
GA
The Disaster Reforestation Act modifies the rules for deducting casualty losses of uncut timber due to fire, storm, theft, or other casualties. Taxpayers can deduct losses based on the difference between the timber's appraised value before the loss and its salvage value, with specific appraisal and reforestation requirements. The definition of "other casualties" includes losses from wood-destroying insects or invasive species, or severe drought. It applies to timber held for sale in a trade or business that is not a passive activity for losses sustained in taxable years beginning after the enactment of this Act.
The Laken Riley Act mandates the detention of illegal aliens who commit theft, and allows state attorneys general to sue the federal government for failing to enforce immigration laws.
Mike Collins
Representative
GA
Mike Collins
Representative
GA
The Laken Riley Act mandates the detention of illegal aliens who commit theft, burglary, larceny, or shoplifting. It empowers state attorneys general to sue the Department of Homeland Security or the Secretary of State for failing to enforce immigration laws, including those related to detention and removal. The bill defines grounds for legal action and requires expedited court proceedings.
The FIND Act prohibits federal agencies from contracting with entities that discriminate against the firearm and ammunition industry, ensuring fair access to government contracts for these businesses. Contractors must certify they do not discriminate against firearm entities, with violations leading to contract termination.
Jack Bergman
Representative
MI
Jack Bergman
Representative
MI
The FIND Act prohibits federal agencies from contracting with entities that discriminate against the firearm and ammunition industry. It requires federal contractors to certify they do not discriminate against firearm entities and prohibits them from awarding subcontracts to entities that do not provide a similar certification. Violations of these clauses will result in contract termination. The act defines "discriminate" as making judgments or refusing/limiting services based on biased criteria, rather than case-by-case evaluations, empirical data, financial risk, or legal non-compliance.