Wood

The budgetary unit is eligible for SUA when all of the following occur:

● The wood, which is purchased or billed separate from or itemized with rent or mortgage payments

● The wood is used to produce heat.

The budgetary unit is not eligible for SUA when the participant cuts their own wood and only incurs costs directly related to cutting wood, such as cutting permits, gas for chain saws or trucks, and equipment for cutting the wood.