CONGRESS EXTENDS THE WOOD AND PELLET STOVE TAX CREDIT FOR TWO YEARS THROUGH 2016

On Friday, December 18, 2015, President Obama signed the Consolidated Appropriations Act of 2016 (H.R. 2029) which passed the full Senate by a vote of 65-33 and passed the House by an earlier vote of 316-113. The bill reauthorizes, among other credits, the Sec. 25C tax credit for non-business energy property. Included in this section is the $300 tax credit for residential biomass stoves that are at least 75 percent efficient. The bill did not change any aspects of the tax credit, only moving the expiration date of the credit from December 31, 2014 to December 31, 2016. This means that all qualifying purchases made in 2015 and 2016 are eligible for the tax credit.

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