Biomass burning emits 40 to 50% of carbon dioxide into the atmosphere, it is not carbon-neutral.
If they balance the quantity of carbon dioxide they emit into the environment through their daily activities with the amount they absorb or remove from the atmosphere, they will be carbon neutral.
Plants that provide biomass for energy, on the other hand, take almost the same amount of CO2 through photosynthesis as is produced when biomass is burned, making biomass a carbon-neutral energy source.
Biomass is basically anything that contains chemical energy, which may be burned to generate heat or simply turned into new types of energy.
This aids in the production of heat and electricity for domestic use.