Recently there have been a number of questions regarding "tax credits" for wood heating equipment. Central to those questions is IRS Notice 2009-53, Biomass Tax Credit. As in many areas of life the devil is in the details; thus, the simple answer is that tax credits are available, perhaps.

In order to be considered for a tax credit, both the purchaser and the manufacturer must comply with specific rules as set forth in the IRS document. For the user, a number of restrictions do apply; thus every installation must be reviewed individually and specifically in order to determine if a tax credit is available. Likewise, the manufacturer must provide a "Certificate of Qualification," which is attached for GARN WHS models 1350, 1500 and 2000.

In all cases a qualified tax professional must be consulted regarding the applicability of this tax credit, because every customer's tax situation and installation is unique. In addition, Congress and/or the IRS may elect to modify the terms of this tax document.

2009 GARN IRS Tax Credit Certificate of Qualification