Congress passed a bill for a $300 tax credit for wood and pellet heaters that are 75% efficient using lower heating value.
This biomass stove provision provides a $300 for stoves bought in 2013 and it is retroactive, so that all eligible stoves purchased in 2012 can also get the credit. This credit was allowed to expire at the end of 2011 and H.R. 8 extends it through December 31, 2013.