119th (2025–2027)
H.R. 9746
The Biomass Facility Construction Act provides tax credits to encourage construction of biomass energy facilities in the United States. The legislation amends the tax code to offer an investment credit of 30 percent for qualifying property used in biomass facilities and reinstates production credits for electricity generated from biomass sources. The bill applies to both open-loop biomass facilities, which use agricultural residues and wood waste, and closed-loop biomass facilities, which grow crops specifically for energy production. These tax credits apply only to facilities that begin construction after the bill becomes law, and the legislation removes certain previous limitations that had restricted these credits. The measure primarily benefits energy companies and investors developing biomass power generation infrastructure across the country.