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 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 is limited to $25,000 per taxpayer, and the aggregate limit over a 10-year period is $100,000. Qualifying equipment includes electric lawn equipment powered by various sources, zero-emission generators used to charge such equipment, batteries used to charge or operate such equipment, and property used to retrofit existing equipment. The Secretary of the Treasury may consult with the Secretary of Energy to identify alternative zero-emission power sources. The credit is not allowed for property for which a deduction or credit is already allowed under other provisions of the chapter, with a limited exception. Section 50(a)(1) does not apply if equipment is disposed of due to bankruptcy or business dissolution. 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, formally titled 'To amend the Internal Revenue Code of 1986 to establish a business tax credit for the purchase of zero-emission electric lawn, garden, and landscape equipment, and for other purposes,' aims to amend the Internal Revenue Code of 1986. The bill proposes establishing a business tax credit related to the purchase of zero-emission electric lawn, garden, and landscape equipment.

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: Martin Heinrich (D-NM)

TL;DR (AI)

This bill creates a business tax credit equal to 40% of the basis of qualifying zero-emission electric lawn, garden, and landscape equipment, up to an annual limit of $25,000 and a 10-year limit of $100,000.
Qualifying equipment includes electric lawn equipment, zero-emission generators, batteries, and property used for retrofitting.
The tax credit applies to property placed in service after December 31, 2024, and cannot be combined with other deductions or credits.

119th Congressin committeeHR. 7821(In Committee)Official page

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