Certified Residential Energy Rating

Tax Credit On Biomass Stoves

06/13/2009 23:47

AER Staff, Wednesday 03 June 2009 - 10:02:57

The Internal Revenue Service (IRS) has issued its guidance for the 30% consumer tax credit (up to $1,500) for the purchase and installation of a 75% efficient biomass-burning stove.

According the Hearth, Patio & Barbecue Association (HPBA), a stove must use the burning of biomass fuel to heat a dwelling unit or to heat water for use in such a dwelling unit, and have a thermal efficiency rating of at least 75% as measured using a lower heating value. The consumer tax credit is available in both 2009 and 2010, and it applies only to existing principle residences. HPBA adds that manufacturers must provide a certificate of qualification for each product as required in the guidance, which can be obtained for the customer to use.

The IRS has not stated whether inserts are covered, but the HPBA states that based on the Environmental Protection Agency's practice of treating inserts and freestanding biomass stoves in a similar fashion, manufacturers may choose to include inserts.





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