### Question
Can you define what biomass means?


### Answer
**Biomass** is defined as the following in *26 U.S.C. § 48B*:

> any—



(i) agricultural or plant waste,



(ii) byproduct of wood or paper mill operations, including lignin in spent pulping liquors, and



(iii) other products of forestry maintenance

#### Citation:
  - *26 U.S.C. § 48B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

