,,ii  #aag? ,,congress  #a/ ,session    
,s4 #aaia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ae1 #bjba,mr4  
,k+ 7= himself1 ,ms4 ,coll9s1 ,ms4      
,hassan1 & ,mrs4 ,%ahe57 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to include biomass heat+          
appliances 9 ! en]gy cr$it & to ext5d ! 
cr$it = resid5tial en]gy effici5t       
prop]ty4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,biomass ,!rmal ,utilization
 ,act ( #bjba or ! ,,btu ,act ( #bjba4  
#b4 ,inve/m5t tax cr$it = biomass heat+ 
prop]ty  7a7 ,9 g5]al ,section          
#dh7;a77#c77;,a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$-- 7#a7 by /rik+  
or at ! end ( clause 7vii71  7#b7 by    
add+ or at ! end ( clause 7viii71 &     
7#c7 & by ins]t+ aft] clause 7viii7 !   
foll[+ new clause3  7ix7 op5-loop       
biomass heat+ prop]ty 7)9 ! mean+ (     
section #de7;c77#c77 heat+ prop]ty1     
includ+ boil]s or furnaces t op]ate at  

!rmal output effici5cies ( n less ?an   
#ge p]c5t 7measur$ by ! l[] heat+ value 
( ! fuel at nom9al output71 t are       
in/all$ indoors1 & t provide !rmal en]gy
 9 ! =m ( heat1 hot wat]1 or /eam =     
space heat+1 air condition+1 dome/ic hot
 wat]1 or indu/rial process heat1  4    
7b7 ,op5-,loop biomass heat+ prop]ty    
def9$ ,section #dh7;c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#f7   
,op5-loop biomass heat+ prop]ty  7,a7 ,9
 g5]al ,! t]m op5-loop biomass heat+    
prop]ty means any prop]ty :i*-- 7i7 uses
 op5-loop biomass 7z def9$ 9 section    
#de7;c77#c77 to produce !rmal en]gy 9 ! 
=m ( heat1 hot wat]1 hot air1 or /eam1 &
  7ii7 is us$ = space heat+1 air        
condition+1 dome/ic hot wat]1 indu/rial 
process heat1 or any comb9ation ( !     
=ego+4  7,b7 ,requirem5ts = boil]s &    
furnaces ,su* t]m %all n include any    
boil] or furnace unless su* boil] or    
furnace-- 7i7 op]ates at !rmal output   
effici5cies ( n less ?an #ge p]c5t      

7measur$ by ! l[] heat+ value ( ! fuel  
at nom9al output71 &  7ii7 is in/all$   
indoors4  4  7c7 ,en]gy p]c5tage        
,section #dh7;a77#b77;,a77i7 ( su* ,code
 is am5d$-- 7#a7 by /rik+ & at ! end (  
subclause 7,,iv71 &  7#b7 by add+ at !  
end ! foll[+ new subclause3  7,,vi7     
op5-loop biomass heat+ prop]ty1 b only )
 respect to prop]ty ! con/ruction ( :i* 
beg9s be=e ,janu>y #a1 #bjbi1 &  4  7d7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to p]iods aft]       
,decemb] #ca1 #bjbj1 9 taxable ye>s end+
 aft] su* date1 "u rules simil> to !    
rules ( section #dh7m7 ( ! ,int]nal     
,rev5ue ,code ( #aihf 7z 9 effect on !  
day be=e ! date ( ! enactm5t ( ! ,rev5ue
 ,reconciliation ,act ( #aiij74  #c4    
,ext5sion ( resid5tial en]gy effici5t   
prop]ty cr$it  7a7 ,9 g5]al ,section    
#be;,d7h7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ ,decemb] #ca1   
#bjbc & ins]t+ ,decemb] #ca1 #bjbh4  7b7
 ,application ( phase\t ,section        
#be;,d7g7 ( su* ,code is am5d$-- 7#a7 by

 /rik+ be=e ,janu>y #a1 #bjbc 9 p>agraph
 7#b7 & ins]t+ be=e ,janu>y #a1 #bjbb1  
7#b7 by /rik+ & at ! end ( p>agraph     
7#b71  7#c7 by r$esignat+ p>agraph 7#c7 
z p>agraph 7#e7 & by ins]t+ aft]        
p>agraph 7#b7 ! foll[+ new p>agraphs3   
7#c7 9 ! case ( prop]ty plac$ 9 s]vice  
aft] ,decemb] #ca1 #bjba1 & be=e ,janu>y
 #a1 #bjbg1 #cj p]c5t1  7#d7 9 ! case ( 
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjbf1 & be=e ,janu>y #a1 #bjbh1   
#bf p]c5t1 &  1 &  7#d7 by /rik+        
,decemb] #ca1 #bjbb1 & be=e ,janu>y #a1 
#bjbd 9 p>agraph 7#e7 7z s r$esignat$7 &
 ins]t+ ,decemb] #ca1 #bjbg1 & be=e     
,janu>y #a1 #bjbi4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to exp5ditures made aft] ! date ( 
! enactm5t ( ?is ,act4