This law establishes a regime for the promotion of investments made in new forestry enterprises and in the extensions of existing forests. It aims at enabling entities to benefit from the installation of new forestry-industrial projects and the extensions of existing ones, as long as the wood supply is increased through the implantation of new forests. These benefits must be related to the investments actually made in the implementation. The activities included in the regime instituted by this law are: the implementation of forests, their maintenance, management, irrigation, protection and harvesting, including research and development activities, as well as those of industrialisation of wood, when all of them are part of an integrated forest or forestry-industrial enterprise (art. 3). The ForestAR Strategy 2030 of 2018 is based on this law.