skip to main content

H.R. 3072 (110th): Colorado Forest Management Improvement Act of 2007

The text of the bill below is as of Jul 17, 2007 (Introduced).


I

110th CONGRESS

1st Session

H. R. 3072

IN THE HOUSE OF REPRESENTATIVES

July 17, 2007

(for himself, Ms. DeGette, Mr. Tancredo, Mrs. Musgrave, Mr. Salazar, Mr. Perlmutter, and Mr. Lamborn) introduced the following bill; which was referred to the Committee on Natural Resources, and in addition to the Committees on Agriculture, Ways and Means, Transportation and Infrastructure, and Science and Technology, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To reduce the risks to Colorado communities and water supplies from severe wildfires, especially in areas affected by insect infestations, to provide model legislation that may be applied to other States experiencing similar insect infestations or other forest-related problems, and for other purposes.

1.

Short title; table of contents

(a)

Short title

This Act may be cited as the Colorado Forest Management Improvement Act of 2007.

(b)

Table of contents

The table of contents of this Act is as follows:

Sec. 1. Short title; table of contents.

Sec. 2. Purposes.

Sec. 3. Definitions.

Title I—HEALTHY FORESTS RESTORATION ACT OF 2003 AND RELATED LAWS

Sec. 101. Community wildfire protection plan assistance.

Sec. 102. Central collection points.

Sec. 103. Biomass commercial utilization grant program.

Sec. 104. Healthy forest partnerships.

Title II—COLORADO FOREST HEALTH MEASURES

Sec. 201. Research and other activities.

Sec. 202. Colorado Forest Health Fund.

Sec. 203. Grants for colorado fuels for schools program.

Sec. 204. Stewardship contracts in Colorado.

Sec. 205. Permanent authority for Federal and State cooperative restoration and protection in Colorado.

Sec. 206. Preparation of fire-danger maps.

Sec. 207. Truck weights on Colorado interstate highways.

Title III—TAX PROVISIONS

Sec. 301. Extension of tax credit for electricity produced from biomass.

Sec. 302. Partial exclusion from gross income of payments received for certain hazardous fuel reduction projects.

Sec. 303. Deductibility of certain expenditures in connection with implementation of community wildfire protection plans.

2.

Purposes

The purposes of this Act are—

(1)

to facilitate a more coordinated response by Federal and State agencies and local governments and communities to the effects of insect infestations in forest lands in Colorado so as to reduce the likelihood of loss of life or damage to property or municipal water supplies from severe wildfires and to improve the management of such lands; and

(2)

to provide a model of legislation that could be considered for application to other States experiencing similar insect infestations or other forest-related problems.

3.

Definitions

In this Act:

(1)

Fund

The term Fund means the Colorado Forest Health Fund.

(2)

Secretary concerned

The term Secretary concerned means

(A)

the Secretary of Agriculture (acting through the Chief of the Forest Service), with respect to National Forest System land; and

(B)

the Secretary of the Interior, with respect to land managed by the Bureau of Land Management and with respect to land held for the benefit of an Indian tribe.

(3)

State

The term State means the State of Colorado.

I

HEALTHY FORESTS RESTORATION ACT OF 2003 AND RELATED LAWS

101.

Community wildfire protection plan assistance

(a)

Planning assistance for at-risk communities

(1)

In general

Section 103 of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6513) is amended by adding at the end the following new subsection:

(e)

Planning assistance for at-risk communities

(1)

In general

The Secretary, in consultation with appropriate State agencies, shall make grants to at-risk communities in Colorado to assist the at-risk communities in preparing, revising, or implementing a community wildfire protection plan.

(2)

Source of funds

The Secretary shall use amounts made available under section 35(c) of the Mineral Leasing Act (30 U.S.C. 191(c)) to carry out this subsection.

.

(2)

Funding source

Section 35 of the Mineral Leasing Act (30 U.S.C. 191) is amended by adding at the end the following new subsection:

(d)

Assistance for at-risk communities

Notwithstanding the first sentence of subsection (a), $10,000,000 of the amounts paid into the Treasury under subsection (a) for each of fiscal years 2008 through 2012 shall be made available to the Secretary, without further appropriation and until expended, for obligation and expenditure under section 103(e) of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6513(e)).

.

(b)

Additional assistance for preparation of plans

Section 33(b)(3) of the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2229(b)(3)) is amended by striking subparagraph (L) and inserting the following:

(L)

To fund fire prevention programs, including the development and implementation of community wildfire protection plans (as defined in section 101 of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6511)).

.

102.

Central collection points

Title I of the Healthy Forests Restoration Act of 2003 is amended by adding at the end the following new section:

109.

Central collection points

(a)

Establishment

To the maximum extent practicable, and consistent with relevant land management plans, the Secretary shall establish collection points in Colorado for the placement of vegetative material removed from Federal or other land as part of a hazardous fuel reduction project under this Act. Collection points shall be located so as to be readily accessible to the public and so as to take advantage of existing roads and other infrastructure.

(b)

Conditions for establishment

No collection point shall be established pursuant to this section—

(1)

if the Secretary determines that transportation of the vegetative material to or from the proposed collection point would result in an increased risk of infestation of insects; or

(2)

on any property not owned by the United States without the consent of the owner of the property.

(c)

Management

The Secretary is not required to manage use of a collection point established under this section, but may enter into agreements with local governments, private landowners, or other relevant entities with regard to such management, including the terms and conditions under which material can be removed from a collection point.

(d)

Use

Vegetative material placed at a collection point established under this section may be sold, donated, or otherwise made available to any individual or entity that agrees to remove the material from the collection point.

(e)

Treatment of revenues

Any revenue collected by the Secretary through sale of material from a collection point shall be retained by the Secretary and used for authorized hazardous fuel reduction projects in Colorado.

.

103.

Biomass commercial utilization grant program

The Healthy Forests Restoration Act of 2003 is amended by striking section 203 (16 U.S.C. 6531) and inserting the following new section:

203.

Biomass commercial utilization grant program

(a)

Program authorized

The Secretary may provide to owners or operators of facilities that use biomass, on an annual basis, grants for use in accordance with subsection (d).

(b)

Eligible recipients

A grant shall be awarded under this section only to an owner or operator of a facility that uses biomass—

(1)

as a raw material to produce

(A)

electricity;

(B)

sensible heat; or

(C)

transportation fuel;

(2)

for wood-based products; or

(3)

for other commercial purposes.

(c)

Priority

In making grants under this section, the Secretary shall give priority to applications submitted by individuals or entities that purchase biomass removed from land identified for hazardous fuel reduction treatments in a community wildfire protection plan through an authorized hazardous fuel reduction project carried out under section 102.

(d)

Use of grant funds

An owner or operator who receives a grant under this section may use funds from the grant to offset the costs of purchasing biomass.

(e)

Relationship to other authority

The Secretary may exercise the authority provided by this section in conjunction with, or in addition to, any other authority of the Secretary to support or stimulate the use of biomass fuel.

(f)

Authorization of appropriations

There is authorized to be appropriated to the Secretary to carry out this section $5,000,000 for each of fiscal years 2008 through 2012.

.

104.

Healthy forest partnerships

The Healthy Forests Restoration Act of 2003 (16 U.S.C. 6501 et seq.) is amended by adding at the end the following new title:

VII

COLORADO HEALTHY FOREST PARTNERSHIPS

701.

Definitions

In this title:

(1)

At-risk community

The term at-risk community has the meaning given the term in section 101.

(2)

Implementation plan

The term implementation plan means—

(A)

the plan entitled Implementation Plan for the Comprehensive Strategy for a Collaborative Approach for Reducing Wildland Fire Risks to Communities and the Environment and dated May 2002; and

(B)

any amendments to the implementation plan.

(3)

Nongovernmental collaborative group

The term non-governmental collaborative group means a nongovernmental organization, or a coalition of organizations or individuals in the State of Colorado that, as determined by the Secretary concerned, represents—

(A)

a balance of viewpoints among interested public and private individuals, agencies, or institutions;

(B)

a diverse range of knowledge and experience in issues relating to natural resources; and

(C)

a commitment to timely and cost-effective results.

(4)

Partnering entity

The term partnering entity means—

(A)

the State of Colorado (including any political subdivision of such State) operating through the Colorado State Forest Service; or

(B)

an Indian tribe.

(5)

Project

The term project means—

(A)

an authorized hazardous fuel reduction project, as defined in section 101(2) on lands in Colorado;

(B)

an activity on lands in Colorado relating to treatment of insect-infested trees; or

(C)

an activity on lands in Colorado relating to the restoration of a forest land, a rangeland, or a watershed.

(6)

Secretary concerned

The term Secretary concerned means—

(A)

the Secretary of Agriculture (acting through the Chief of the Forest Service), with respect to National Forest System land; and

(B)

the Secretary of the Interior, with respect to land managed by the Bureau of Land Management and land held for the benefit of an Indian tribe that is managed by the Department of the Interior.

702.

Healthy forest partnership zones

(a)

Designation

(1)

In general

The Secretary concerned may designate as a Healthy Forest Partnership Zone—

(A)

any parcel of Federal land in the State of Colorado that, on the date on which the designation is made, is under the jurisdiction of the Secretary concerned; and

(B)

any non-Federal land located adjacent to the Federal land.

(2)

Proposals

In determining which parcels of land to designate as Healthy Forest Partnership Zones under paragraph (1), the Secretary concerned shall consider proposals submitted by—

(A)

the Governor of Colorado;

(B)

the Colorado State forester;

(C)

forest improvement districts, water conservation districts, and soil conservation districts; and

(D)

at-risk communities in Colorado.

(b)

Criteria for designation

The Secretary concerned may designate a parcel of land as a Healthy Forest Partnership Zone if the parcel of land to be so designated is—

(1)

at risk of uncharacteristically severe damage to at-risk communities or community water supply facilities from a wildland fire or an outbreak of insects or disease; and

(2)

requires 1 or more management activities to reduce that risk.

(c)

Public notice

Before making a designation of a parcel of land as a Healthy Forest Partnership Zone, the Secretary concerned shall provide public notice and an opportunity for receipt and consideration of public comment relating to the designation.

(d)

Duration of designation

(1)

In general

Subject to paragraph (2), in making a designation of a parcel of land as a Healthy Forest Partnership Zone under subsection (a), the Secretary concerned shall specify the conditions under which the designation will terminate.

(2)

Exception

A designation of a parcel of land as a Healthy Forest Partnership Zone under subsection (a) shall remain in effect for a period of not more than 5 years after the date on which the designation is made.

(e)

Prioritization

In designating a parcel of land as a Healthy Forest Partnership Zone under subsection (a), the Secretary concerned shall give priority to parcels of land in which there are located lands identified in a community wildfire protection plan for implementation of hazardous fuel reduction projects.

(f)

Application of other laws

Section 104 shall apply to designation of a parcel of land as a Healthy Forest Partnership Zone to the same extent as such section applies to conduct of an authorized hazardous fuel reduction project.

703.

Partnership projects

(a)

Contracts and other agreements

The Secretary concerned may enter into a contract (including a sole source contract) or other agreement (including an agreement for the mutual benefit of the Secretary concerned and a partnering entity) with a partnering entity to prepare and implement any hazardous fuel reduction or other projects for the Secretary on Federal land in Colorado to complement any similar projects on bordering or adjacent non-Federal land.

(b)

Administrative provisions

(1)

National forest management act

Subsection (d) of section 14 of the National Forest Management Act of 1976 (16 U.S.C. 472a) shall not apply to a contract or other agreement entered into by the Secretary concerned under this section. Subsection (g) of such section shall not apply to a contract or other agreement with the State of Colorado or the Colorado State Forest Service entered into by the Secretary concerned under this section, and the Secretary may agree to allow the State or the State Forest Service to designate trees or other materials to be removed and to supervise the removal thereof.

(2)

Materials act of 1947

Section 2(a) of the Act of July 31, 1947 (commonly known as the Materials Act of 1947; 30 U.S.C. 602(a)) shall not apply to a project carried out in accordance with a contract or other agreement entered into by the Secretary concerned under this section.

(3)

Assumption of liability

To the extent allowed by Federal, State, or local law, in preparing or carrying out a contract or other agreement under this section, a partnering entity shall assume liability for the actions or omissions of the employees or subcontractors of the partnering entity.

(4)

Subcontracting by a partnering entity

To the extent allowed by State and local law, to prepare or carry out a contract or other agreement under this section, a partnering entity may subcontract to another entity the duties of the partnering entity.

(5)

Bond

Except as otherwise determined by the Secretary concerned, no bond shall be required by the Secretary concerned from any party to a contract or other agreement under this section.

(6)

Acquisition requirements

In awarding a multi-year stewardship contract, the Secretary of Agriculture may fulfill the requirements of the Federal Acquisition Regulation, Part 17.104, by use of—

(A)

appropriations originally available for the performance of the contract concerned; or

(B)

appropriations currently available for procurement of the type of services concerned and not otherwise obligated; or

(C)

funds appropriated for these payments.

(7)

Cancellation liability

Funds identified for the purpose of the cancellation liability of a contract shall not be obligated at the time of contract award.

(c)

Project requirements

Any project covered under this section shall—

(1)

be consistent with the applicable land and resource management plan developed under section 6 of the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1604) or the applicable land use plan prepared for one or more units of the public land;

(2)

improve the cost efficiency of managing the Federal land covered by the project consistent with best value principles, as determined by the Secretary;

(3)

be approved by the Secretary concerned in such Secretary’s sole discretion; and

(4)

be subject to the requirements of section 104 to the same extent as an approved hazardous fuel reduction project.

(d)

Priority for collaborative projects

The Secretary concerned shall give priority to projects—

(1)

that are developed through cooperation with non-governmental collaborative groups;

(2)

that are consistent with a community wildfire protection plan; and

(3)

that are prepared in a manner consistent with the Implementation Plan or any amendment thereto.

(e)

Consent of landowner required

The Secretary concerned shall not carry out any activity on non-Federal land under this section without the consent of the owner of the non-Federal land.

.

II

COLORADO FOREST HEALTH MEASURES

201.

Research and other activities

(a)

Research

To improve the long-term health of forests in the State, the Secretary of Agriculture shall—

(1)

provide financial assistance in the form of grants to—

(A)

the Colorado Wood Program of Colorado State University for the conduct of research and development and marketing of non-traditional forest products;

(B)

the Forest Restoration Institute at Colorado State University, including assistance for the conduct of research in higher elevation forests; and

(C)

any other entities, including entities conducting research on utilization of wood and other products from high-elevation forests that the Secretary of Agriculture determines to be appropriate; and

(2)

acting through the Rocky Mountain Research Station, collaborate with the Forest Restoration Institute at Colorado State University in the conduct of research on and the development and transfer of broader landscape treatment strategies and ways to integrate best science with community needs.

(b)

Assessments and cooperation

The Secretary concerned, in cooperation with the Colorado State Forester and other applicable State agencies, shall—

(1)

assess priorities in the State for use of stewardship contracts to initiate revitalization of the forest product industry; and

(2)

otherwise cooperate with the Colorado State Forest Service and the forest products industry in the State to assist in the development of new markets for non-traditional forest products and marketing of such products.

(c)

Financial assistance for stewardship projects and small businesses

The Secretary concerned shall—

(1)

consider use of authority under the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6501 et seq.), stewardship contracts, and other long-term contracts to ensure a sustained supply of raw wood materials in the State;

(2)

provide financial assistance for the upfront costs of long-term stewardship projects in areas in which timber values do not provide for recovery costs; and

(3)

provide grants and low-cost loans to eligible small business concerns in the forest product industry in the State for the costs of start-up activities, converting equipment, and modifying facilities to enable the small business concerns to use wood from forests in the State.

(d)

Consultation

The Secretary of Agriculture shall consult with the Administrator of the Environmental Protection Agency regarding possible steps to facilitate use of raw wood materials in combination with other substances as fuels in existing facilities for the generation of electricity or for other purposes. Consultation shall include consideration of the possibility of modifying existing permits issued to such facilities pursuant to the Clean Air Act and other federal laws.

(e)

Report

No later than 90 days after the date of the enactment of this Act, the Secretary of Agriculture shall submit to Congress a report regarding the results of consultation under subsection (d). The report may include any recommendations regarding possible legislation that the Secretary thinks appropriate and desirable.

(f)

Authorization of appropriations

To implement this section, there are authorized to be appropriated not to exceed $2,000,000 in each of fiscal years 2008 and 2012

202.

Colorado Forest Health Fund

(a)

Establishment

There is established in the Treasury of the United States a fund, to be known as the Colorado Forest Health Fund, consisting of—

(1)

such amounts as are appropriated to the Fund under subsection (b) or any other law; and

(2)

any interest earned on investment of amounts in the Fund under subsection (d).

(b)

Transfers to fund

Notwithstanding any other provision of law, on October 1, 2008, and each October 1 thereafter, there is appropriated to the Fund an amount equal to 50 percent of the proceeds during the previous fiscal year from the Forest Service sales of timber in the State, or $2,000,000, whichever amount is greater.

(c)

Expenditures from fund

On request by the Secretary of Agriculture, the Secretary of the Treasury shall transfer from the Fund to the Secretary concerned such amounts not exceeding $2,000,000 in any fiscal year as the Secretary of Agriculture determines are necessary to carry out measures to improve forest health and reduce hazardous fuels in the State.

(d)

Investment of amounts

(1)

In general

The Secretary of the Treasury shall invest such portion of the Fund as is not, in the judgment of the Secretary of the Treasury, required to meet current withdrawals.

(2)

Interest-bearing obligations

Investments may be made only in interest-bearing obligations of the United States.

(3)

Acquisition of obligations

For the purpose of investments under subparagraph (A), obligations may be acquired—

(A)

on original issue at the issue price; or

(B)

by purchase of outstanding obligations at the market price.

(e)

Sale of obligations

Any obligation acquired by the Fund may be sold by the Secretary of the Treasury at the market price.

(f)

Credits to fund

The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to and form a part of the Fund.

(g)

Transfers of amounts

(1)

In general

The amounts required to be transferred to the Fund under this section shall be transferred at least monthly from the general fund of the Treasury to the Fund on the basis of estimates made by the Secretary of the Treasury.

(2)

Adjustments

Proper adjustment shall be made in amounts subsequently transferred, to the extent prior estimates were in excess of or less than, the amounts required to be transferred.

203.

Grants for colorado fuels for schools program

(a)

Grants

For each of fiscal years 2008 through 2012, the Secretary concerned shall provide not more than $5,000,000 in grants to the State for the Colorado fuels for schools program under section 210(b) of the Energy Policy Act of 2005 (42 U.S.C. 15855)—

(1)

to conduct studies at eligible schools in rural communities to determine the feasibility of installing and operating biomass boilers at the schools and other public buildings; and

(2)

to assist eligible schools and other public buildings in rural communities in the installation and operation of biomass boilers.

(b)

Definitions

In this section, the term biomass has the same meaning as such term has in section 210 of the Energy Policy Act of 2005 and the term rural communities has the same meaning as the term preferred community has in such section of such Act.

(c)

Rule of construction

Nothing in this section shall be construed to limit the applicability of the Clean Air Act or any other Federal or State law or regulation otherwise applicable to installation and operation of a biomass boiler.

(d)

Authorization of appropriations

To implement this section, there are authorized to be appropriated not to exceed $5,000,000 for each of fiscal years 2008 through 2012.

204.

Stewardship contracts in Colorado

Section 347(c) of the Department of the Interior and Related Agencies Appropriations Act, 1999 (16 U.S.C. 2104 note; 112 Stat. 2681–299), is amended by adding at the end the following new paragraph:

(6)

Extended term for projects in colorado

(A)

In general

Notwithstanding paragraph (2), any agreement or contract under subsection (a) for a project to be carried out in the State of Colorado may have a term of not more than 20 years.

(B)

Applicability

The Chief of the Forest Service or the Director of the Bureau of Land Management, as applicable, with the consent of the other parties to the agreement or contract, may modify any agreement or contract for a project to be carried out in the State of Colorado entered into before the date of enactment of this paragraph to provide for the maximum term described in subparagraph (A).

(C)

Cancellation liability

Funding, for the purpose of potential cancellation liability in accordance with the Federal Acquisition Regulation Part 17.106–1, shall not be identified nor obligated, in accordance with that Part 17–106–1, at the time of award of a contract under subsection (a) for a project to be carried out in the State of Colorado, notwithstanding the requirements of Part 17.104 of such Regulation.

.

205.

Permanent authority for Federal and State cooperative restoration and protection in Colorado

Section 331 of the Department of the Interior and Related Agencies Appropriations Act, 2001 (114 Stat. 996; 118 Stat. 3102), is amended by striking subsection (e).

206.

Preparation of fire-danger maps

The Secretary of Agriculture, in cooperation with the Colorado State Forest Service and utilizing to the maximum extent possible existing software, data, private-sector geospatial information technology, and information from other sources, shall prepare and make available to the public maps of forested lands in Colorado identifying the relative degrees of susceptibility of such lands to severe wildfires and the risks to communities and municipal water supplies from such wildfires.

207.

Truck weights on Colorado interstate highways

Section 127(a)(6) of title 23, United States Code, is amended by inserting before the period at the end the following: , and the State of Colorado may allow, by special permit, the operation of vehicles with a gross vehicle weight in excess of 80,000 pounds (up to such State’s maximum gross weight limit) for the hauling of dead or diseased timber and other forest materials removed from the forests in such State in order to reduce fire hazards.

III

TAX PROVISIONS

301.

Extension of tax credit for electricity produced from biomass

(a)

In general

Clause (i) of section 45(d)(3)(A) of the Internal Revenue Code of 1986 (relating to open-loop biomass facilities) is amended by striking January 1, 2009 both places it appears and inserting January 1, 2030.

(b)

Biomass eligible for full credit rate

Subparagraph (A) of section 45(b)(4) (relating to credit rate) is amended by striking (3),.

(c)

Effective dates

(1)

The amendment made by subsection (a) shall take effect the date of the enactment of this Act.

(2)

The amendment made by subsection (b) shall apply to electricity produced and sold after the date of the enactment of this Act in taxable years ending after such date.

302.

Partial exclusion from gross income of payments received for certain hazardous fuel reduction projects

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139A the following new section:

139B.

Compensation for certain hazardous fuel reduction projects

(a)

General Rule

Gross income shall not include any hazardous fuel reduction payment in the State of Colorado.

(b)

Dollar Limitation

The aggregate of the payments which may be taken into account under subsection (a) with respect to a taxpayer for a taxable year shall not exceed $10,000 ($20,000 in the case of a joint return).

(c)

Hazardous Fuel Reduction Projects Payments

For purposes of this section, the term hazardous fuel reduction payment means any amount received by the taxpayer from the United States during the taxable year as compensation for work performed in the State of Colorado as part of an authorized hazardous fuels reduction project conducted pursuant to section 102 of the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6512).

.

(b)

Effective Date

The amendment made by this section shall apply to taxable years beginning after December 31, 2007.

303.

Deductibility of certain expenditures in connection with implementation of community wildfire protection plans

(a)

In General

Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended—

(1)

by redesignating section 224 as section 225; and

(2)

by inserting after section 223 the following new section:

224.

Implementation of community wildfire protection plans

(a)

In general

In the case of a individual, there shall be allowed as a deduction an amount equal to the sum of the amounts expended during the taxable year for carrying out an eligible hazardous fuel reduction project on lands owned by such individual located in Colorado and identified for such a project in a community wildfire protection plan.

(b)

Dollar Limitation

The aggregate of the expenditures which may be taken into account under subsection (a) with respect to a taxpayer for a taxable year shall not exceed $10,000 ($20,000 in the case of a joint return).

(c)

Hazardous Fuel Reduction Project

For purposes of this section, the terms hazardous fuel reduction project and Community Wildfire Protection Plan have the same meaning as such terms have in the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6512).

(d)

Regulations

The Secretary shall prescribe such regulations as may be appropriate to carry out this section.

.

(b)

Deduction Allowed Whether or Not Taxpayer Itemizes Other Deductions

Subsection (a) of section 62 of such Code is amended by inserting the following new item:

(_)

Implementation of community wildfire protection plans

The deduction allowed by section 224.

.

(c)

Effective Date

The amendments made by this section shall apply to taxable years beginning after December 31, 2007.