| http://www.w3.org/ns/prov#value | - Retail establishments, including restaurants and lumber yards, are also not eligible.A claimant of the credits may be an individual or corporation1[1] and may include either the operator of a Woody Biomass Harvesting and Processing operation, or an owner of a building or facility in which the operation occurs.Businesses must submit an application form listing the eligible expenses for the taxable
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