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S 1007 113th Congress Senate

BTU Act of 2013

Official title: A bill to amend the Internal Revenue Code of 1986 to include biomass heating appliances for tax credits available for energy-efficient building property and energy property.

Introduced: May 22, 2013 Introduced by: King, Angus S., Jr. Independent · Maine See on congress.gov
Taxation Alternative and renewable resourcesEnergy efficiency and conservationIncome tax creditsLighting, heating, coolingResidential rehabilitation and home repair
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2013
Read twice and referred to the Committee on Finance.
May 22, 2013
Sponsor introductory remarks on measure. (CR S3763)
May 22, 2013
Introduced in Senate
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 Latest action May 22, 2013

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Biomass Thermal Utilization Act of 2013 or the BTU Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for residential energy efficient property, to make qualified biomass fuel property expenditures eligible for such credit. Defines "qualified biomass fuel property expenditure" as an expenditure for property which uses the burning of biomass fuel (a plant-derived fuel available on a renewable or recurring basis) to heat a dwelling used as a residence, or to heat water for use in such dwelling, and which has a thermal efficiency rating of at least 75%.

Allows an energy tax credit until 2017 for investment in open-loop biomass heating property, including boilers or furnaces which operate at thermal output efficiencies of not less than 65% and provide thermal energy.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1007: BTU Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-1007/
MLA
"S. 1007: BTU Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1007/.
Bluebook (legal)
S. 1007, 113th Cong. (2026), https://openamerica.io/bill/113-S-1007/.
Markdown link
[S. 1007: BTU Act of 2013](https://openamerica.io/bill/113-S-1007/)
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