Pandemic Assistance for Timber Harvesters and Haulers Program Definitions

USDA’s Pandemic Assistance for Timber Harvesters and Haulers program (PATHH) will provide financial relief to timber harvesting and timber hauling businesses that experienced losses in 2020 due to COVID-19. Common words and phrases used in the program are defined below.

USDA’s Farm Service Agency will accept PATHH applications from July 22 through October 15, 2021. Learn more at farmers.gov/pathh.

Gross Revenue is the business’s gross receipts.  

Gross Receipts are the total amounts the timber harvesting business or timber hauling business received from timber harvesting and timber hauling activities, without subtracting any costs or expenses. Do not include sale of physical assets, such as machinery or equipment, when calculating gross revenue.

Legal Entity is, for the purposes of administering PATHH, a timber harvesting business or timber hauling business that is a corporation, joint stock company, association, limited partnership, irrevocable trust, estate charitable organization or other similar organization including any such organization participating in a business structure as a general partnership, a joint venture, a grantor of a revocable trust or as a participant in a similar organization, is considered a legal entity, subject to the payment limitation and payment eligibility requirements for PATHH. A business operating as a sole proprietorship is considered a legal entity.

NAICS is the 2017 North American Industry Classification System (NAICS). It is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.

Principal business code means a six-digit number that classifies the main type of product a business sells, or service offered. It is based on NAICS codes and is synonymous for PATHH with NAICS.

Timber means trees or logs harvested from forest land. It includes trees or logs that have been minimally processed onsite in the forest before transportation from the forest land (for example, wood chips, slash, etc.).

Timber harvesting business (loggers) means a business, also known as a logging business, with its gross revenue derived from one or more of the following:

  • cutting timber 
  • cutting and transporting timber 
  • producing wood chips on forest land. 

In addition, the business must be classified under NAICS Code 113310 for tax purposes; or as otherwise determined by the Deputy Administrator for Farm Programs.

Timber hauling business (truckers) means a business, also known as a log hauling business, with its gross revenue derived from transporting products harvested from forest land with vehicles registered (under the laws of the State or States in which the vehicle is required to be registered) as highway motor vehicles used in the transportation of timber. The business must also be classified under NAICS Code 484220 or 484230 for tax purposes and have filed IRS Form 2290 for logging vehicles for 2019 and 2020, or operated on Tribal land only and did not submit IRS Form 2290, or otherwise determined by the Deputy Administrator for Farm Programs.