I 

111TH CONGRESS 

1ST SESSION H. R. 2158 

To amend the Internal Revenue Code of 1986 to provide a Federal income 

tax credit for the purchase of certain nonroad equipment with alternative 

power sources. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2009 

Mr. WELCH 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 provide 

a Federal income tax credit for the purchase of certain 

nonroad equipment with alternative power sources. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. CREDIT FOR CERTAIN NONROAD EQUIPMENT. 

4 (a) ALLOWANCE OF CREDIT.—Subpart A of part IV 

5 of subchapter A of chapter 1 of the Internal Revenue Code 

6 of 1986 (relating to nonrefundable personal credits) is 

7 amended by inserting after section 25D the following new 

8 section: 


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1 ‘‘SEC. 25E. CREDIT FOR CERTAIN NONROAD EQUIPMENT. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in3 dividual, there shall be allowed as a credit against the tax 

4 imposed by this chapter an amount equal to 25 percent 

5 of the qualified nonroad equipment expenses for the tax6 able year. 

7 ‘‘(b) LIMITATION.—The credit allowed under sub8 section (a) shall not exceed $1,000 per each alternative 

9 power nonroad equipment placed in service by the tax10 payer. 

11 ‘‘(c) QUALIFIED NONROAD EQUIPMENT EX12 PENSES.—For purposes of this section— 

13 ‘‘(1) IN GENERAL.—The term ‘qualified 

14 nonroad equipment expenses’ means the cost of any 

15 alternative power nonroad equipment the original 

16 use of which commences with the taxpayer and 

17 which is placed in service by the taxpayer during the 

18 taxable year. 

19 ‘‘(2) ALTERNATIVE POWER NONROAD EQUIP20 MENT.—The term ‘alternative power nonroad equip21 ment’ means lawn, garden, or forestry power equip22 ment that— 

23 ‘‘(A) is powered by a motor drawing cur24 rent from solar, electricity, or rechargeable or 

25 replacement batteries, 


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1 ‘‘(B) has a hybrid-electric drive train or 

2 cutting system powered by a generator or elec3 trical storage device combined with a small en4 gine, or 

5 ‘‘(C) is powered by alternative power 

6 sources, and— 

7 ‘‘(i) is regulated by the Environmental 

8 Protection Agency as a new, spark-ignition 

9 engine under part 1054 of title 40, Code of 

10 Federal Regulations (or any successor reg11 ulation), and 

12 ‘‘(ii) is certified by the Environmental 

13 Protection Agency as having an engine 

14 family that emits half as many grams per 

15 kilowatt-hour of regulated pollutants as is 

16 allowable under Phase 3 of the exhaust 

17 emissions standards in section 103 of part 

18 1054 of title 40, Code of Federal Regula19 tions (or any successor regulation) for 

20 handheld engines and section 105 of that 

21 same part for nonhandheld engines, by the 

22 applicable engine class. 

23 ‘‘(3) ALTERNATIVE POWER SOURCES.—The 

24 term ‘alternative power sources’ means any alter25 native fuel as determined by the Secretary, in coVerDate Nov 24 2008 00:35 Apr 30, 2009 Jkt 079200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2158.IH H2158

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1 ordination with the Office of Energy Efficiency and 

2 Renewable Energy.’’. 

3 (b) CLERICAL AMENDMENT.—The table of sections 

4 for subpart A of part IV of subchapter A of chapter 1 

5 of the Internal Revenue Code of 1986 is amended by in6 serting after the item relating to section 25D the following 

7 new item: 

‘‘Sec. 25E. Credit for certain nonroad equipment.’’. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to amounts paid or incurred after 

10 the date of the enactment of this Act. 

Æ 


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