TaxGuyBill
Level 15

@MOAE wrote:

It looks like for 2022 the credit is still for primary residence.  Then it looks like for 2023 that changes to any residence. Does that make sense? 

Also by any residence, does that mean rental property....


Yes, it changes to any personal-use residence.

Rentals fall under the ITC on Form 3468, but I'm not familiar with the biomass credit on that form or the fine details on how the new laws affect that business credit.  But it may be in the Instructions.

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