What does TAX CREDIT FOR ZERO-EMISSION ELECTRIC LAWN, GARDEN, AND of Promoting Reduction of Emissions through Landscaping Equipment Act do?

This section amends the Internal Revenue Code of 1986 to establish a tax credit for zero-emission electric lawn, garden, and landscape equipment. The credit is equal to 40 percent of the basis of qualifying equipment placed in service. The annual credit limitation is $25,000, and the aggregate limitation over a 10-year period is $100,000. Qualifying equipment includes electric lawn equipment powered by various sources, zero-emission generators used for charging, batteries used for charging or operation, and property used for retrofitting. The Secretary of Energy may be consulted to identify alternative zero-emission power sources. Rules similar to section 25C(h) apply for product identification numbers for equipment placed in service after December 31, 2025. The credit cannot be combined with other deductions or credits under the Internal Revenue Code, with an exception for certain deductions under section 167(a). Section 50(a)(1) does not apply in the event of bankruptcy or business dissolution regarding the equipment. The amendments apply to property placed in service after December 31, 2024.

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Promoting Reduction of Emissions through Landscaping Equipment Act

Q: What does Preamble of Promoting Reduction of Emissions through Landscaping Equipment Act do?

This bill proposes to amend the Internal Revenue Code of 1986. It aims to establish a business tax credit for the purchase of zero-emission electric lawn, garden, and landscape equipment. The bill was introduced in the House of Representatives on March 5, 2026.

Q: What does SHORT TITLE. of Promoting Reduction of Emissions through Landscaping Equipment Act do?

This Act is formally titled the Promoting Reduction of Emissions through Landscaping Equipment Act.

Last updated: 3/5/2026 · Introduced: 3/5/2026

Author: J. Correa (D-CA)

TL;DR (AI)

This bill establishes a federal tax credit equal to 40% of the basis for businesses purchasing zero-emission electric lawn, garden, and landscape equipment.
The tax credit is capped at $25,000 annually and $100,000 over 10 years for each business.
Qualifying equipment includes electric lawn equipment, charging generators and batteries, and retrofitting property, with the credit applying to property placed in service after December 31, 2024.

119th Congressin committeeS. 4021(In Committee)Official page

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