Wood stove tax credit status
The IRS says the section 25C credit is not allowed for property placed in service after December 31, 2025.
While it applied, a biomass stove or boiler needed thermal efficiency of at least 75 percent measured by higher heating value, along with other IRS rules.
151 of 265 currently certified room-heater rows in the 2026-10-23 EPA snapshot list HHV efficiency of at least 75 percent. That is not a statement that any stove qualified for a credit.
This page is a dated reading of public IRS and statute pages as of 2026-10-23. It is not tax advice, and StoveRatings does not decide whether a purchase qualified.
Is there a federal tax credit for a wood stove in 2026?
The IRS says the section 25C energy efficient home improvement credit is not allowed for property placed in service after December 31, 2025. Section 25D, the residential clean energy credit, is not allowed for expenditures made after that date. This is not tax advice.
What efficiency did the biomass credit require?
26 U.S.C. § 25C defined a qualifying biomass stove or boiler as one that burns biomass to heat a dwelling or water and has a thermal efficiency of at least 75 percent measured by the higher heating value of the fuel. Other rules also applied, including a qualified manufacturer identification number for property placed in service in 2025.
Does an EPA HHV efficiency of 75 percent mean a stove qualified?
No. In this snapshot, 151 of 265 currently certified room-heater rows list HHV efficiency of at least 75 percent, and 30 of 41 currently certified central-heater rows do. That count is not a determination that any stove qualified.