ESFPA E-News

Volume 6 - Issue 27

July 7th, 2025

"Big Beautiful Bill" Now Law

It certainly is big and how beautiful will be settled over time, but as he promised, President Trump on July 4^th signed the Big Beautiful Bill. Having passed the Senate on July 1^st in a tie breaking vote cast by Vice President Vance and cleared the House after nearly failing by a vote of 218- 214 pretty much along party lines.

A synopsis from the Hardwood Federation - the legislation revives and makes permanent key business tax incentives, including the research and development tax credit which expired in 2022. The 100 percent bonus depreciation benefit which has been phasing out is also made permanent. In addition, the 20 percent deduction for S-Corporations and other pass-through entities was also made permanent. That benefit was slated to expire at the end of 2025.

Other items of interest include:

Section 179 Expensing: Increases the maximum amount a taxpayer may expense under Sec. 179 to $2.5 million, reduced by the amount by which the cost of qualifying property exceeds $4 million.
EBITA: Restores the more favorable EBITDA standard for calculating interest deductibility. The current standard is EBIT.
Estate Tax: Permanently increases the estate tax exemption to $15 million beginning in tax year 2026. This amount is indexed for inflation thereafter.
State and Local Tax (Salt) Deduction: Provides a temporary new SALT deduction cap of $40,000, beginning in 2025. This cap phases out at a rate of 30 percent of adjusted gross income over $500,000, to a minimum cap of $10,000. Starting in 2026, the applicable cap and phase-out thresholds grow by 1 percent each year through 2029. In 2030, the cap reverts permanently to a maximum of $10,000.

To offset costs associated with H.R. 1, the legislation eliminates a number of clean energy credits including those for biomass stoves and boilers.

From the American Forest & Paper Association:

“Today’s action represents a resounding victory and long-term business certainty for American manufacturers. The tax reform legislation signed into law today extends key tax provisions that will likely spur long-term growth and job creation throughout the pulp, paper, packaging and tissue products manufacturing industry. Without this certainty, new projects, new facilities and more would be hanging in the balance."

“Our leaders in Congress and the administration delivered a strong tax package that should boost American manufacturing. We look forward to continuing to work toward shared priorities that reshore manufacturing jobs here in the U.S.”

Over 800 pages in final form, the One Big Beautiful Bill has been hard to comprehend. Here are a few reporting outlets that give some good summaries:

Retreat on Climate?

An interesting article was published on California's apparent retreat on climate policy over the past several months. This article was also contributed to by New York's Marie French, Politico reporter who must be eying how California may portray a possible policy reversal in New York. Then again, New York is doubling down on climate policy in light of President Trump's efforts to roll back everything green and climate in his "Big Beautiful Bill" and the administration's proposed 2026 budget proposals. We will see in due time how "affordability" and "make business (a.k.a. polluters) pay" policies in New York and elsewhere try to balance out impacts on consumers and a sincere desire to lead on sensible climate and environmental policy.

Back in 2019, ESFPA testified on the CLCPA and cautioned the following: "The legislation mandates GHG emission reductions to 0% of 1990 emissions by 2050 in with little consideration of the technological challenges in meeting them or the economic consequences they pose on New York’s businesses and industry. If adopted, these thresholds could create unachievable expectations which just cannot be attained given current energy demands, technologies and infrastructure in New York. If adopted as written, it would create conditions unfavorable to New York’s existing businesses and industries let alone the attraction of new businesses or industries. The impact on jobs and employment could be devastating to all New Yorkers."

Today, as a nation and a State we are re-examining our climate policy and the impacts it is having on our communities and economy. How we respond will be very telling. A full retreat would not be responsible, but adjustments reflecting reality and reason could shift climate policy in a direction that could benefit us all.

Again, as we stated in 2019: "ESFPA supports efforts to address carbon emissions that in turn cause climate change in a way that maximizes the mitigation provided by forests and wood products they produce. As an Association comprised of forest landowners, practitioners and wood product manufacturers we are committed to addressing the impacts of global warming in a manner that is economically beneficial while offering viable forest related solutions to climate change."

Wood Innovation: Building a Sustainable Future from the Forest

From SAF's #forestproud

At #forestproud, we see wood innovation as more than just progress. It is a pathway to stronger communities, resilient economies, and a healthier planet. Through the U.S. Forest Service’s Wood Innovation Program, forward-thinking projects that open new markets, spark job growth, foster education, and advance sustainable forest management. As a proud partner of the Wood Innovation Grant Program, #forestproud is helping share these stories, highlighting how innovative wood products are making real-world impacts and bridging the gap between forestry and the wider public. Together, we are demonstrating the power of forests to shape a more sustainable tomorrow.

What Is Biochar? A Climate Solution Rooted in Forest Innovation

Biochar is an age-old practice with powerful new potential. Biochar is essentially charcoal, but instead of burning it for heat, it's used as an agricultural, industrial, and environmental treatment material where it stores carbon for thousands of years. Created by baking biomass such as dead trees, forestry waste, or crop residues without enough oxygen for combustion , biochar transforms waste that would otherwise be discarded or burned into something valuable: a stable product that can be used to improve soil quality, remove pollutants from water, improve concrete, and more. This zero-waste solution does not just repurpose biomass; it redefines it as a tool for climate resilience, agricultural productivity, and circular economic development.

With roots in ancient agricultural practices, biochar is gaining traction across the country and the world, enhancing soil health, protecting water quality, and driving rural economic development. Through partnerships and innovation, the United States Biochar Initiative is helping build a future where waste has value and forests are part of an economic and climate solution.

From Risk to Resource: Tackling Forest Waste

Across the U.S., forests are facing mounting pressures, from changing weather patterns and invasive pests to a century of fire suppression that’s left many landscapes overcrowded and debris filled. In areas where communities meet forests, the buildup of dead trees and underbrush significantly increases wildfire risks. Every year, different agencies remove millions of tons of excess woody material through thinning and restoration efforts. But without productive use, much of it is burned on-site, adding cost and releasing harmful pollutants. Worse, without markets for this material, many projects simply do not happen, increasing the risk of catastrophic wildfires.

Biochar offers a practical, forward-thinking solution. By converting excess forest material into a stable, soil-enhancing product, communities can turn a high-risk byproduct into a high-value resource. Scalable technologies, from mobile kilns to community-sized units, make it possible to use this material locally or bring it to market, supporting healthier landscapes and stronger rural economies.

Beyond reducing wildfire risk through biomass removal, biochar can be used in post-wildfire restoration to rebuild soil health in burned landscapes. Its porous structure helps retain water and nutrients in degraded soils, which supports regrowth and reduces erosion in fire-affected areas. Similarly, biochar applications can improve stormwater management by filtering runoff and protecting nearby waterways from sediment and pollutants, making it a valuable tool for both forest and community resilience.

Click the link below to read the full article:

Millwrights – Can’t Run a Mill Without Them

By Eric Kingsley - FRA Northeastern Region Consultant

With Independence Day this week, it’s a fitting moment to celebrate the hard-working individuals who power the forest products industry—an essential part of our country’s economy and rural communities. From forests to mills, these skilled professionals help sustain a supply chain that supports American-made products, jobs, and values.

According to the Bureau of Labor Statistics, millwrights (NAICS Code 49-9044) “install, dismantle, or move machinery and heavy equipment according to layout plans, blueprints, or other drawings.” That’s accurate, but it doesn’t really get at the range of skills needed and the tasks millwrights are called upon to perform every day to keep machinery – and thus the mill – operating.

Millwrights are the folks who can be counted on to:

Maintain and repair equipment,
Inspect equipment and structures to assure safety, operability, and correct settings
Making decisions and problem-solving, often in a team environment.

The motto of millwrights is “If it moves, we built it. If it’s broken, we’ll fix it.” Millwrights can be expected to have skills to perform a variety of tasks that include welding, metal fabrication, and operating mechanical equipment. Many millwrights start their careers after some specialized training in one or more of these skills, but it is just as likely that an individual working on the production line at a mill becomes a millwright through some combination of on-the-job training and specialized coursework, often at a local community or vocational college.

For individuals who are mechanically inclined and like to work with their hands, working as a millwright can be a rewarding career. With 39 percent of millwrights now over 55, there is going to be a need for these positions to be filled at existing and new forest manufacturing plants – sawmills, pulp and paper mills, engineered wood plants, pellet mills, and others.

Click the link below to read the full article:

Help Us Bring Great Giveaways to Woodsmen’s Field Days

As we gear up for this year’s Woodsmen’s Field Days, we’re planning to order some new promotional items to give away at our booth on behalf of both the Empire State Forest Products Association and New York Logger Training. These giveaways are a great way to connect with attendees, raise awareness about our work, and show appreciation for our community. To help make this happen, we’re looking for sponsors to help cover the cost of the items, and we’d be incredibly grateful for your support.

Here’s what we’re hoping to order:

ESFPA logo pencils – $295 for 500
ESFPA logo sticky notes – $245 for 500

We’d also love to bring back our NYLT hats, which have always been a huge hit at Boonville. We’ve run out of them and unfortunately, they’re not in the current NYLT budget. These hats are especially popular with loggers and help promote the training program, so we’re hoping to get more in time for the event.

NYLT hats – $6,000 for 500

If your organization is interested in sponsoring any of these items, either fully or partially, please reach out to me.

Your support would make a big difference and help us continue to show up strong for the industry we all care about. Thank you for your consideration!