2023 Biomass Tax Credit Clarification

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hoot

Burning Hunk
Jan 6, 2012
133
Ben Wheeler, TX
Some retailers are saying the stove must be installed by a professional in order to qualify for the credit.
I could not find anything that confirms this.
This is the only mention of installer and it looks to be a suggestion.

"To ensure that your stove burns as efficiently, cleanly, and safely as possible, be sure to have it installed by a professional credentialed by the National Fireplace Institute."

 
Please refer to IRs.gov...the retailer aint gonna help you if Irs asks for receipts.. i'd call bs it.get a receipt either way.

Installing yourself still gets you the max tax credit if your stove/liner hits the max x 30%. So install cost could be irrelevant for a pricey stove.
 
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Please refer to IRs.gov...the retailer aint gonna help you if Irs asks for receipts.. i'd call bs it.get a receipt either way.

Installing yourself still gets you the max tax credit if your stove/liner hits the max x 30%. So install cost could be irrelevant for a pricey stove.
Thank you and yes I easily hit the $2000 max.
 
From a recent release by the Office of Inspector General at EPA May 22, 2024:

Furthermore, we found that manufacturers did not always properly represent their EPA wood-heater certifications in their advertising. For example, after receiving complaints about a manufacturer, the EPA reviewed the certification test results for that manufacturer’s wood heater and discovered that the manufacturer was falsely advertising its wood heater’s thermal efficiency rating. Specifically, although the wood heater achieved only a 70-percent thermal efficiency rating during the certification test, the manufacturer was advertising that it achieved a 75-percent thermal efficiency rating. This higher percent would enable purchasers to claim a tax credit for the appliance under 26 U.S.C. § 25C(d)(2)(B). In response, the EPA sent the manufacturer a cease-and-desist request via email, which the manufacturer did not act upon. As of the date of our investigation, the EPA had not conducted additional follow-up or revoked the certificate of compliance for that wood heater. Such revocation would have precluded the manufacturer from continuing to use false advertising to sell that wood heater in the United States.
 
Who is "the manufacturer"?
It is not mentioned. However the wording "precluded the manufacturer from continuing to use false advertising to sell that wood heater in the United States", would suggest Canadian or perhaps European.

BKVP
 
What's interesting is that EPA really hasn't regulated efficiencies. I think the issue is the IRS has not defined the 75% requirement as the "overall" efficiency. This has allowed some to interpret what qualifies. A single test run hits 75% or higher and that qualifies? The efficiency on the EPA website is the overall efficiency.

BKVP
 
It is not mentioned. However the wording "precluded the manufacturer from continuing to use false advertising to sell that wood heater in the United States", would suggest Canadian or perhaps European.

BKVP
I was wondering if this refers to Enerco's (Cleveland Ironworks) line of stoves. The EPA database lists their stoves as 70% efficient, but they continue to advertise this at Home Depot and other places.

Screenshot 2024-06-03 at 8.18.16 AM.png
This is for the Huron from Cleveland's website.
2023 Biomass Tax Credit Clarification
 
I was wondering if this refers to Enerco's (Cleveland Ironworks) line of stoves. The EPA database lists their stoves as 68-73% efficient, but they continue to advertise this at Home Depot and other places.

View attachment 327661
No idea, but there are others also using individual run performance as the metric. You can open test reports and they show very clearly the efficiency numbers for each test run.

BKVP
 
No idea, but there are others also using individual run performance as the metric. You can open test reports and they show very clearly the efficiency numbers for each test run.

BKVP
Yes, I did that early on. They are claiming tax credit certification based on the LHV results. The HHV results averaged 70%.

2023 Biomass Tax Credit Clarification
 
You can find at least 2-3 others doing the same thing.

BKVP