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

This bill increases tax credit limits for homeowners installing qualifying biomass stoves and boilers under the energy efficient home improvement credit. It raises the maximum credit to $2,000 for certain stoves/boilers and $8,000 for others, replacing previous limits. The change directly affects homeowners who purchase and install eligible biomass heating equipment after December 31, 2022. The policy modifies existing tax code provisions without altering eligibility criteria or creating new programs. The amendment applies to property placed in service after the specified date.