On September 10, 2021, about 0930 central daylight time, a Robinson Helicopter R22 Beta, N292DD, was substantially damaged when it was involved in an accident near Mentone, Texas. The pilot was fatally injured. The helicopter was operated as a Title 14 Code of Federal Regulations Part 91 aerial observation flight. The flight was operated for the purpose of gathering cattle. GPS position data revealed that the flight departed a local staging area about 0749. The pilot proceeded about 3 miles east and, beginning about 0752, completed multiple passes in an approximate 3-mile by 3-mile area. Ground support personnel observed the helicopter six times between 0800 and 0840. About 0859, the pilot transitioned to an area about 2 miles north of the initial area and completed multiple passes. The final GPS data point was recorded at 0926:37 about 1/2-mile north of the accident site. Due to data buffering in the GPS device, the final portion of the flight was not recorded. The wreckage was discovered about 1557 and local authorities were contacted. There were no known witnesses to the accident. The helicopter wreckage was located about 50 ft from a set of power lines in an area of low brush. The powerline support poles extended to about 50 ft above ground level (agl); the transmission lines were about 45 ft agl. One power transmission line was separated and draped over the intact lines. The helicopter sustained damage to the fuselage, tail boom, and main rotor blades. The fuselage nose exhibited localized discoloration consistent with electrical arcing damage. Repetitive linear marks consistent with powerline contact were present aft of the arcing damage. The aft portion of the tail boom, including the tail rotor assembly, was separated and located near the main wreckage. Fragments of the tail boom in the area of the separation exhibited scuffing marks consistent with contact with a main rotor blade. Both main rotor and both tail rotor blades were damaged but remained secured to their respective hubs. Postaccident airframe and engine examinations did not identify any anomalies consistent with a preimpact failure or malfunction.