S54-118

Introduced

To amend the Internal Revenue Code of 1986 to increase the limitation on the credit for biomass stoves and boilers.

118th Congress Introduced Jan 24, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill requires increased limitation for biomass stoves and boilers under energy efficient home improvement credit Section 25C(b)(5) of the Internal Revenue Code of 1986 is amended— by striking shall not, in the aggregate. It relies on definition changes and compliance mandates. The main policy areas are Oil & Gas and Energy.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Oil and gas producers, refiners, or users affected by the bill would take on compliance duties, and Energy producers and energy supply-chain firms affected by the bill would take on compliance duties.

Key Provisions

  • Requires increased limitation for biomass stoves and boilers under energy efficient home improvement credit Section 25C(b)(5) of the Internal Revenue Code of 1986 is amended— by striking shall not, in the aggregate...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires increased limitation for biomass stoves and boilers under energy efficient home improvement credit Section 25C(b)(5) of the Internal Revenue Code of 1986 is amended— by striking shall not, in the aggregate.

Key Policy Areas

Oil & Gas, Energy

Primary Purpose

The bill requires increased limitation for biomass stoves and boilers under energy efficient home improvement credit Section 25C(b)(5) of the Internal Revenue Code of 1986 is amended— by striking shall not, in the aggregate.

Policy Domains

Oil & Gas Energy

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Oil and gas producers, refiners, or users affected by the bill
  • Energy producers and energy supply-chain firms affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Oil and gas producers, refiners, or users affected by the bill:
Energy producers and energy supply-chain firms affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Jan 24, 2023

Mr. King (for himself, Ms. Collins, Mrs. Shaheen, Ms. Hassan, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Oil & Gas Energy

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology