the property was placed in service, (3) is for use in a dwelling unit which is located in the United States and used as a residence by the individual, and (4) is reasonably expected to remain in service in such dwelling unit for not less than 5 years. (d) Biomass property (1) In general For purposes of this section, the term biomass property means any property which— (A) uses the burning of biomass fuel to heat a dwelling unit or to heat water for use in a dwelling unit, and (B) using the higher heating value, has a thermal efficiency of not less than 75 percent. (2) Biomass fuel For purposes of paragraph (1), the term biomass fuel means any plant-derived fuel which is available on a renewable or recurring basis, including any such fuel which has been subject to a densification process (such as wood pellets). (e) Denial of double benefit No credit shall be allowed under subsection (a) for any amounts paid or incurred for which a deduction or credit is allowed under any other provision of this chapter. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A chapter 1 is amended by inserting after the item relating to section 25D the following new item: 25E. Heating and air conditioning replacement credit. . (c) Effective date The amendments made by this section shall apply to qualified property placed in service after December 31, 2018. 303. Energy efficiency credit for existing residential buildings (a) In general Section 25C is amended to read as follows: 25C. Credit for energy efficiency improvements to residential buildings (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the lesser of— (1) the applicable amount for the qualified residence based on energy efficiency improvements made by the taxpayer and placed in service during such taxable year, or (2) 30 percent of the amount paid or incurred by the taxpayer for energy efficiency improvements made to the