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According to 42 USCS § 8802 [Title 42. The Public Health and Welfare; Chapter 96. Biomass Energy and Alcohol Fuels], the term "biomass fuel" means any gaseous, liquid, or solid fuel produced by conversion of biomass. The term "biomass" means any organic matter which is available on a renewable basis, including agricultural crops and agricultural wastes and residues, wood and wood wastes and residues, animal wastes, municipal wastes, and aquatic plants.