Yes, the Hargassner GmbH SMART HV23 is on the EPA's current list of certified wood heaters (certification number 54HH-24) and meets the 2020 NSPS Step 2 emission limits.
Does the Hargassner GmbH SMART HV23 qualify for a federal tax credit?
No — the federal 25C credit for biomass stoves was terminated for property placed in service after December 31, 2025. The Hargassner GmbH SMART HV23's certified efficiency is 73% HHV, which did not meet the credit's ≥75% HHV threshold while it existed. State and local incentive programs may still apply — check your state energy office and air district.