; biomass expenditure provisions restored (1) In general Paragraph (6) of section 25D(a) is amended to read as follows: (6) the qualified biomass fuel property expenditures, , (2) Definition of qualified biomass fuel property expenditures restored Paragraph (6) of section 25D(d) is amended to read as follows: (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. . (c) Conforming amendments (1) Section 25D(d)(3) is amended by striking , without regard to subparagraph (D) thereof . (2) The heading for section 25D is amended by striking clean energy credit and inserting energy efficient property . (3) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25D and inserting the following: Sec. 25D. Residential energy efficient property. (d) Effective dates (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to expenditures made after December 31, 2021. (2) Residential Clean Energy Credit for Battery Storage Technology removed