On June 10, 2021, about 1515 central daylight time, a Robinson R44 II helicopter, N202SM, was substantially damaged when it was involved in an accident near Reserve, Louisiana. The pilot was not injured. The helicopter was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. The pilot reported that after refueling the helicopter, he performed a normal start. After all gauges reached the normal operating temperatures, he performed a magneto check, and brought the helicopter to a hover. He then hover-taxied to runway 35 with the intention of performing takeoffs and landings. Upon entering runway 35, the pilot increased power and applied forward cyclic. The pilot reported that when the helicopter reached an altitude of about 10 ft above the runway and a forward airspeed of about 20 knots he heard a sputtering sound from the engine with an associated loss in power. The pilot described the sound as being similar to when the mixture is leaned to idle cut off and the engine starts to shut down. The helicopter yawed briefly to the left, and touched down hard onto the runway surface. The right landing skid collapsed and the helicopter slid off the runway surface onto the grass. The helicopter’s lower fuselage structure was substantially damaged. The helicopter’s most recent inspection was an annual inspection, completed on November 20, 2020. As part of this inspection, the electric fuel pump was replaced with a serviceable pump and the engine air intake hose was replaced in accordance with Robinson Helicopters Service Bulletin SB-100. Examination of the helicopter and engine following recovery was performed by a Federal Aviation Administration airworthiness inspector. The inspection of the helicopter revealed that both the main and auxiliary fuel tanks were about half full with a liquid consistent with aviation gasoline, with no signs of contamination. The gascolator was removed and found to be full of fuel, with fuel freely flowing from the inlet. The engine controls moved free and correct with no binding. The lower spark plugs from all six cylinders were removed and found to be unremarkable. The engine was rotated by hand with no signs of binding or mechanical noises. Thumb compression was attained on all six cylinders. All rocker arms moved appropriately with oil flowing thru rocker arms with valve covers removed. The spin-on engine oil filter was removed, cut open for examination and was found to be unremarkable. No obstruction in engine air intake was observed.