### Question
How is the "biomass" defined?


### Answer
The term **biomass** is defined in *26 U.S.C. § 142* as follows -

> any—


(AA) agricultural or plant waste,


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


(CC) other products of forestry maintenance

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

