It goes on line 5.  It is 30%.

For 2022, the Biomass credit is still part of Section 25D.  The law retroactively changed 25D to 30% for 2022.

For 2023, the Biomass credit moves to Section 25C (it was NOT retroactively moved to 25C, so it is still part of 25D for 2022), and follows some slightly different rules.