with clause (i) during the period provided under such clause. (F) Other casualties For purposes of subparagraph (A), the term other casualty shall include loss of any uncut timber from— (i) wood-destroying insects, (ii) wood-destroying invasive species, or (iii) severe drought. . (b) Effective date The amendments made by this section shall apply to losses sustained in taxable years beginning after the date of the enactment of this Act.