### Question
What is the definition of qualified biomass fuel property expenditure?


### Answer
The definition of **qualified biomass fuel property expenditure** is as follows in *26 U.S.C. § 25D*:

> an expenditure for property—


(i) which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and


(ii) which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel)

#### Citation:
  - *26 U.S.C. § 25D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

