The "Disaster Reforestation Act" amends the Internal Revenue Code of 1986 to provide a special rule for casualty losses of uncut timber . This rule dictates that for losses from fire, storm, theft, or other specified casualties, the basis for determining the deduction amount shall not be less than the appraised value of the timber immediately before the loss, minus its salvage value. The appraisal must conform to Uniform Standards of Professional Appraisal Practice (USPAP), be limited to the lost timber's value, and be completed by a certified appraiser within one year of the loss. Taxpayers unable to obtain an appraisal by the tax return due date may use an estimate and later file an amended return based on the completed appraisal. This special rule applies only to timber held for sale in a trade or business and includes pre-merchantable timber. A crucial condition for applying this rule is that the lost timber must be reforested by planting, seeding, or site preparation within five years of the loss. Failure to comply with this reforestation requirement will result in the recapture of the deduction benefit. The definition of "other casualty" is expanded to include losses from wood-destroying insects, invasive species, and severe drought, and these amendments apply to losses sustained in taxable years beginning after the Act's enactment.