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S.F. No. 728 - Residential Biomass Heating System Credit
Author: Senator Mark Johnson
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 13, 2017






Provides a temporary income tax credit for the purchase and installation of a residential biomass heating system. The credit equals $5,000, or 33% of the purchase price of the system, whichever is less. Defines “residential biomass heating system” as a certified residential wood heater or residential hydronic heater that meets specified federal regulations. The credit must be allocated for part-year residents or nonresidents.


Provides that the credit is refundable.


Appropriates sufficient funds to pay the refunds authorized in the bill.


Requires the commissioner of revenue to issue a report to the House and Senate chairs and ranking minority members of the tax and energy committees on the number of taxpayers claiming the credit, the average amount of credits claimed in the first year, recommendations for making the credit permanent, and the administration of the credit.

The credit is effective for tax years 2018-2022. 

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