### Question
How does CREDITS AGAINST TAX define biomass fuel?


### Answer
Under *26 U.S.C. § 25D*, **biomass fuel** is defined as:

> any plant-derived fuel available on a renewable or recurring basis

#### 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**

