Nice basic and good-looking stove although the HHV efficiency rating of 71% is just below the 75% threshold to qualify for the U.S. Biomass Stove Tax Credit 30% of cost with cap of $2K per year (years 2023 to 2032). Should not however affect your decision to purchase this model if you like this design. The large door and optional hearth removable fire screen make this stove a winner for me as it offers an attractive gathering spot in the barndominium for shop talk.