; residential energy efficient property credit for battery storage technology Section 25D(d) is amended by adding at the end the following new paragraphs: (6) Qualified biomass fuel property expenditure (A) In general The term qualified biomass fuel property expenditure means an expenditure for property— (i) which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and (ii) which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel). (B) Biomass fuel For purposes of this section, the term biomass fuel means any plant-derived fuel available on a renewable or recurring basis. (7) Qualified battery storage technology expenditure The term qualified battery storage technology expenditure means an expenditure for battery storage technology which— (A) is installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (B) has a capacity of not less than 3 kilowatt hours. . (3) Denial of double benefit for biomass stoves (A) In general Section 25C(d)(3) is amended by adding and at the end of subparagraph (C), by striking , and at the end of subparagraph (D) and inserting a period, and by striking subparagraph (E). (B) Conforming amendment Section 25C(d), as amended by the preceding provisions of this Act, is amended by striking paragraph (5). (c) Effective date The amendments made by this section shall apply to expenditures made after the date of the enactment of this Act. 303. Energy efficient commercial buildings deduction (a) Extension Section 179D(h) is amended by striking December 31, 2020 and inserting December 31, 2025 . (b) Increase in the maximum amount of deduction (1) In general Section 179D(b) is amended by striking $1.80 and inserting $3 . (2) Inflation adjustment Section 179D , as amended by subsection (a), is amended by redesignating subsection (h) as subsection (i) and by