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


### Answer
The term **biomass** is defined in *26 U.S.C. § 48B* as follows -

> 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**

