Changing Definition of Biomass

Four different definitions have been used for biomass in the tax code since 2007, according to a Congressional Research Service report published March 6.

The report, titled Biomass: Comparison of Definitions in Legislation Through the 111th Congress, analyzed various definitions of biomass that have appeared in public laws, the tax code, and legislation since 2004. Biomass is organic matter than can be converted into energy and can include, but is not limited to, food crops and crops for energy, wood waste, and animal manure.

The definition of biomass is important because it determines what kind of material is eligible as biomass and which lands are eligible for biomass removal. There have been 14 biomass definitions in public law and the tax code since 2004, according to the report.