A Third of Forest Land in the U.S. is Held by Family Landowners, Who Find Limited Options Following Loss of Timber to Natural Disasters U.S. Senators Marco Rubio (R-FL), Cindy Hyde-Smith (R-MS), Roger Wicker (R-MS), and Tom Cotton (R-AR) introduced the Forest Recovery Act (S.1687), which would amend the U.S. tax code to establish a special rule for losses of uncut timber …