This bill, known as the "LIMBER Timber Act of 2026," introduces three new tax credits into the Internal Revenue Code to stimulate the mass timber industry. These credits are designed to encourage investment in manufacturing facilities, support workforce development, and promote the construction of buildings using mass timber products. All three credits are set to terminate for taxable years beginning after December 31, 2030. The first credit, the Mass Timber Plant Investment Credit , offers a 30 percent credit for qualified investments in facilities that manufacture mass timber. This includes tangible personal property and other integral tangible property necessary for production, re-equipping, expanding, or establishing such plants. The bill defines "mass timber" to include various engineered wood products like cross-laminated timber and glue-laminated timber, which are capable of bearing structural loads. Secondly, the Mass Timber Workforce Development Credit provides an eligible taxpayer with a 50 percent credit for qualified expenses. Eligible taxpayers include those involved in manufacturing, construction, fabrication, installation, or architecture and engineering related to mass timber. Qualified expenses cover hiring, recruitment, training, and wages for individuals participating in registered apprenticeship or other recognized training programs, with a limit of $8,000 per employee. Finally, the Mass Timber Construction Credit offers a $5 per square foot credit for structures placed in service by a taxpayer. To qualify for both the workforce development and construction credits, at least 70 percent of the mass timber used must come from certified sustainable sources, and not less than 50 percent of the structure's load-bearing components must consist of mass timber. These provisions collectively aim to foster a robust and sustainable mass timber sector.