A bill to amend the Internal Revenue Code of 1954 to exempt from the Federal motor fuels excise taxes fuel used in aircraft while engaged in certain activities related to planting, caring for, and harvesting of trees.

Amends the Internal Revenue Code to exempt from the excise tax on motor fuels used in noncommercial aviation any fuel used in aircraft in connection with: (1) the planting, cultivating, caring for, or cutting of trees (including preventing and fighting forest fires); or (2) transportation of logs from where cut.