1. Short title This Act may be cited as the Biomass Thermal Utilization Act of 2017 or the BTU Act of 2017 . 2. Residential energy-efficient property credit for biomass fuel property expenditures (a) Allowance of credit Subsection (a) of section 25D of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of paragraph (4); (2) by striking the period at the end of paragraph (5) and inserting , and