This bill aims to significantly boost tax incentives for biomass heating systems by amending the Internal Revenue Code of 1986. It increases the existing credit limitation for certain biomass stoves and boilers under the energy efficient home improvement credit , allowing taxpayers to claim up to $10,000 for qualifying installations. This change applies to property placed in service after December 31, 2025. Furthermore, the legislation introduces a new 30 percent investment tax credit for "open-loop biomass heating property." This new credit applies to systems that use open-loop biomass to generate thermal energy for various purposes, including space heating, hot water, and industrial processes. To qualify, boilers and furnaces must meet stringent requirements, such as operating at not less than 75 percent thermal output efficiency , being installed indoors, operating at a scale smaller than 50 MMBtu, and incorporating advanced emissions control technology like electrostatic precipitators. This investment tax credit is effective for periods after December 31, 2025.