I bought and installed a high efficiency biomass boiler in 2022 that met the 75% thermal efficiency threshold for 25(d). I bought it expecting the 26% tax credit. I understand biomass goes to 25(c) in 2023, but what about 2022? Did the IRA retroactively reclassify my 2022 purchase/installation to 25(c)? The 25(c) $2,000 limit is a big change from the 25(d) credit (26% of the unit and installation is considerably greater than $2k). Thanks.
