The consumer tax credit is 30% (up to $1500) for the purchase and installation of a 75% efficient stove, and is available in both 2009 and 2010;

Installation is covered, as long as it is a requirement for the stove's proper and safe functioning;

The tax credit is an aggregate, i.e., the total $1500 can include other energy efficient items. For instance, if a consumer claims $900 on a new stove, then he will have $600 to purchase additional energy saving products in the same tax year;

If a taxpayer uses the entire $1500 tax credit on a competing product then they cannot use it for a biomass stove in that same tax year;

This credit applies only to existing principle residences;

A certificate of qualification from the manufacturer for each product as required in the guidance which can be obtained for the customer to use;

Taxpayers must retain the certification statement for tax record keeping purposes, but the certification is not required to be attached to the tax return;

Prior purchases made between January 1, 2009, and June 1, 2009 are covered if the manufacturer offers a certificate of qualification for the product