This bill creates a new tax credit for companies and organizations that capture carbon from forest waste and store it permanently. Here's how it works: when wildfire management or forest restoration activities produce leftover biomass (small trees up to 8 inches in diameter, branches, bark, and other residues), businesses can use equipment to capture the carbon from this material and either store it underground or turn it into long-lasting products like biochar or building materials. For every metric ton of carbon dioxide equivalent they capture and store underground, they get a $36 tax credit. If they use it in products designed to last at least 100 years, they get a $12 credit per ton. Companies that meet additional environmental standards can get five times these amounts. The credits only apply to forest residues from areas identified as having high wildfire risk or needing ecological restoration, and the biomass must meet sustainability standards to ensure the harvesting doesn't harm soil, water, biodiversity, or existing forest product industries. The bill is designed to incentivize the removal of hazardous forest materials while simultaneously removing carbon from the atmosphere—essentially turning a wildfire prevention problem into a climate solution.