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


### Answer
The term **biomass** is defined in *26 U.S.C. § 45K* as follows -

> any organic material other than—


(A) oil and natural gas (or any product thereof), and


(B) coal (including lignite) or any product thereof

#### Citation:
  - *26 U.S.C. § 45K*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

