America's First Fuels Act

This bill would give a 30% federal tax credit for the cost of qualifying biomass heating equipment that you install and put into use. It covers systems that make heat, hot water, hot air, or steam, and that can be used for space heating, air conditioning systems that use heat, hot water for homes, or heat for industrial work.

To qualify, the equipment must run on open‑loop biomass, be installed indoors, be smaller than 50 million BTU per hour, reach at least 75% thermal efficiency, and include an emissions control like an electrostatic precipitator or similar technology.

• Who is affected: People or businesses that buy and install biomass heating systems that meet these standards.
• What changes: A 30% tax credit on qualifying equipment, now clearly included in the federal energy credit program for such appliances.
• Key requirements: Uses open‑loop biomass; indoor installation; under 50 MMBtu; at least 75% efficiency; emissions control device.