Increased limitation for biomass stoves and boilers under energy efficient home improvement credit

(a) In general Section 25C(b)(5) of the Internal Revenue Code of 1986 is amended by striking shall not, in the aggregate, exceed and all that follows and inserting the following: shall not exceed— (A) with respect to amounts paid or incurred, in the aggregate, for property described in clauses (i) and (ii) of subsection (d)(2)(A), $2,000, and (B) with respect to amounts paid or incurred, in the aggregate, for property described in subsection (d)(2)(B), $10,000.. (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2025.