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HR 1145 114th Congress House

BTU Act of 2015

Official title: 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: February 26, 2015 Introduced by: Welch, Peter Democratic · Vermont See on congress.gov
Taxation Alternative and renewable resourcesEnergy efficiency and conservationIncome tax creditsLighting and heating
More subjectsShow fewer subjects
Lighting, heating, coolingResidential rehabilitation and home repair
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2015
Referred to the House Committee on Ways and Means.
Feb 26, 2015
Introduced in House
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 Latest action February 26, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Biomass Thermal Utilization Act of 2015 or the BTU Act of 2015

Amends the Internal Revenue Code to include 30% of qualified biomass fuel property expenditures made in taxable years beginning before 2021 in the residential energy efficient property tax 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: (1) a 15% energy tax credit until 2021 for investment in open-loop biomass heating property, and (2) a 30% credit for boilers or furnaces that operate at thermal output efficiencies of at least 80% and provide thermal energy.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1145: BTU Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1145/
MLA
"H.R. 1145: BTU Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1145/.
Bluebook (legal)
H.R. 1145, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1145/.
Markdown link
[H.R. 1145: BTU Act of 2015](https://openamerica.io/bill/114-HR-1145/)
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