Promoting Reduction of Emissions through Landscaping Equipment Act

This bill would create a federal business tax credit equal to 40 percent of the cost of zero-emission electric lawn, garden, and landscape equipment that a business puts into service. The credit would be capped at $25,000 per year and $100,000 over any 10-year period. Eligible items would include battery- or cord-powered equipment, zero-emission chargers and generators, separate batteries, and parts used to convert existing equipment to run without emissions. Businesses could receive the credit as a direct payment or sell it to another taxpayer, and the credit would apply to equipment placed in service after December 31, 2024, ending for tax years beginning more than 5 years after the law is enacted.

Full text and official record on Congress.gov

Sponsors

• J. Luis Correa Democrat sponsor
• 10 cosponsors