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This bill establishes two federal tax credits to incentivize the production of renewable materials derived from biomass. The first credit provides 10 cents per pound of qualified renewable material produced at eligible facilities, with a $10 million annual cap per facility. The second credit offers a 30 percent investment tax credit for capital equipment used in renewable material production facilities. Both credits apply to biomass-derived products excluding fuels, electricity generation, food, and feed, and require that biomass be sourced domestically.
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