biomass

(4) Biomass (A) In general The term “biomass” means any— (i) agricultural or plant waste, (ii) byproduct of wood or paper mill operations, including lignin in spent pulping liquors, and (iii) other products of forestry maintenance. (B) Exclusion The term “biomass” does not include paper which is commonly recycled.

Source

26 USC § 48B(c)(4)


Scoping language

For purposes of this section
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