Promoting Reduction of Emissions through Landscaping Equipment Act

119 HR 7821 IH: Promoting Reduction of Emissions through Landscaping Equipment Act U.S. House of Representatives 2026-03-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 2d Session H. R. 7821 IN THE HOUSE OF REPRESENTATIVES March 5, 2026 Mr. Correa (for himself, Ms. Castor of Florida , Ms. Davids of Kansas , Ms. McCollum , Ms. Tlaib , and Ms. Norton ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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. 1. Short title This Act may be cited as the Promoting Reduction of Emissions through Landscaping Equipment Act . 2. Tax credit for zero-emission electric lawn, garden, and landscape equipment (a) In general Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48E the following new section: 48F. Zero-emission electric lawn, garden, and landscape equipment credit (a) In general For purposes of section 46, the credit for zero-emission electric lawn, garden, and landscape equipment for any taxable year is an amount equal to 40 percent of the basis of any zero-emission electric lawn, garden, and landscape equipment placed in service by the taxpayer during such taxable year. (b) Limitations (1) Annual limitation The amount of any credit determined under subsection (a) for any taxable year may not exceed $25,000. (2) Aggregate limitation The aggregate amount of credits determined under subsection (a) for all taxable years within any consecutive 10-year period may not exceed $100,000. (c) Zero-Emission electric lawn, garden, and landscape equipment For purposes of this section, the term zero-emission electric lawn, garden, and landscape equipment means— (1) any equipment which— (A) is— (i) used primarily for lawn, garden, or landscaping purposes, and (ii) powered— (I) by an electric motor drawing current from solar power, chargeable batteries, replaceable batteries, fuel cells, or through electricity drawn through a cord from the electrical power grid, or (II) by such alternative power sources as the Secretary may identify as generating zero-emissions, and (B) is not powered— (i) by a gasoline or diesel generator, or (ii) solely through manual effort, (2) any zero-emission generator used to charge equipment described in paragraph (1), (3) any battery which— (A) is used to charge or operate equipment described in paragraph (1), and (B) is not included as part of such equipment, and (4) any property used to retrofit existing lawn, garden, or landscaping equipment to allow such equipment to operate without generating emissions. (d) Collaboration with department of energy For purposes of identifying alternative power sources under subsection (c)(1)(A)(ii)(II), the Secretary may consult with the Secretary of Energy. (e) Product identification number requirement With respect to any zero-emission electric lawn, garden, and landscape equipment placed in service after December 31, 2025, rules similar to the rules of section 25C(h) shall apply for purposes of this section. (f) Denial of double benefit (1) In general No credit shall be allowed under subsection (a) with respect to any property for which a deduction or credit is allowed under any other provision of this chapter. (2) Exception Paragraph (1) shall not apply with respect to any deduction allowed under section 167(a) to which section 168(k) applies for the taxable year in which the property is placed in service. (g) Exception from recapture in event of bankruptcy or business dissolution With respect to any zero-emission electric lawn, garden, and landscape equipment for which a credit was determined under subsection (a), section 50(a)(1) shall not apply if such equipment is disposed of, or otherwise ceases to be investment credit property with respect to the taxpayer, due to— (1) the dissolution or bankruptcy of the trade or business in which such equipment was used, or (2) any other circumstances as the Secretary may prescribe in regulations. (h) Termination This section shall not apply with respect to any property placed in service during any taxable year beginning after the date which is 5 years after the date of enactment of this section. . (b) Elective payment and transfer of credit (1) Elective payment Section 6417(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (13) The credit for zero-emission electric lawn, garden, and landscape equipment under section 48F. . (2) Transfer Section 6418(f)(1)(A) of the Internal Revenue Code of 1986, as amended by section 70521 of Public Law 119–21 , is amended by adding at the end the following: (xiii) The credit for zero-emission electric lawn, garden, and landscape equipment under section 48F. . (c) Conforming amendments (1) Section 46 of the Internal Revenue Code of 1986, as amended by section 13702 of Public Law 117–169 , is amended— (A) in paragraph (6), by striking and at the end, (B) in paragraph (7), by striking the period at the end and inserting , and , and (C) by adding at the end the following: (8) the credit for zero-emission electric lawn, garden, and landscape equipment. . (2) Section 49(a)(1)(C) of such Code, as amended by section 13702 of Public Law 117–169 , is amended— (A) in clause (vii), by striking and at the end, (B) in clause (viii), by striking the period at the end and inserting , and , and (C) by adding at the end the following: (ix) the basis of any zero-emission electric lawn, garden, and landscape equipment under section 48F. . (d) Clerical amendment The table of sections for subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 48E the following new item: Sec. 48F. Zero-emission electric lawn, garden, and landscape equipment credit. . (e) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2024.