It would have to be a gasser. And I believe, technically the unit would have to be installed/operating to be eligible...but I doubt anyone actually checks on that, unless audited maybe.
Although it arrived in November, I'm counting the new splitter as a Christmas gift to myself. Also the Peavey Canadian pulp hook and a new upright firewood rack (for indoors).
We had a simple but wonderful Christmas, especially seeing all 3 kid/spouses and 6 grandkids. My FHC Secret Santa gave me a Ratchet Scrench Miz Santa (Carol) got me a new 20" light bar for the Kubota L4802 canopy And a new weather station Kids gave me a GA Dawgs knit hat A long sleeve SEC Champ Tshirt And 4 pairs of pants, no already in the wash...
My brother gave me a gift card to the local saw shop. Maybe a light bar for the MS 400… or a start toward a top handle saw….possibilities….