American Renewable Biomass Heating Act

American Renewable Biomass Heating Act - Amends the Internal Revenue Code to: (1) extend through 2013 the tax credit for nonbusiness energy property; (2) expand the definition of energy-efficient building property for purposes of such credit to include boilers and furnaces; and (3) increase the limit on such credit in 2009 and 2010 from $1,500 to $6,000.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2080 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2080

  To amend the Internal Revenue Code of 1986 to extend the credit for 
 nonbusiness energy property and to include biomass heating appliances 
                 in energy-efficient building property.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 2009

  Mr. Hodes introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the credit for 
 nonbusiness energy property and to include biomass heating appliances 
                 in energy-efficient building property.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Renewable Biomass Heating 
Act''.

SEC. 2. EXTENSION AND EXPANSION OF CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY.

    (a) Extension of Credit.--Paragraph (2) of section 25C(g) of the 
Internal Revenue Code of 1986 (relating to termination) is amended by 
striking ``December 31, 2010'' and inserting ``December 31, 2013''.
    (b) Expansion of Energy-Efficient Building Property To Include 
Boilers and Furnaces.--Subparagraph (E) of section 25C(c)(3) of such 
Code (defining qualified energy efficiency improvements) is amended by 
striking ``a stove'' and inserting ``biomass heating appliance, 
including a stove, boiler and furnace,''.
    (c) Increase in Limitation Amount.--Subsection (b) of section 25C 
of such Code (relating to limitation) is amended by striking ``$1,500'' 
and inserting ``$6,000''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2009.
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