II 

118TH CONGRESS 

2D SESSION S. 4068 

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. 

IN THE SENATE OF THE UNITED STATES 

MARCH 22, 2024 

Mr. HEINRICH (for himself and Ms. BUTLER) introduced the following bill; 

which was read twice and referred to the Committee on Finance 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Promoting Reduction 

5 of Emissions through Landscaping Equipment Act’’. 


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1 SEC. 2. TAX CREDIT FOR ZERO-EMISSION ELECTRIC LAWN, 

2 GARDEN, AND LANDSCAPE EQUIPMENT. 

3 (a) IN GENERAL.—Subpart E of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 is amended by inserting after section 48E the fol6 lowing new section: 

7 ‘‘SEC. 48F. ZERO-EMISSION ELECTRIC LAWN, GARDEN, AND 

8 LANDSCAPE EQUIPMENT CREDIT. 

9 ‘‘(a) IN GENERAL.—For purposes of section 46, the 

10 credit for zero-emission electric lawn, garden, and land11 scape equipment for any taxable year is an amount equal 

12 to 40 percent of the basis of any zero-emission electric 

13 lawn, garden, and landscape equipment placed in service 

14 by the taxpayer during such taxable year. 

15 ‘‘(b) LIMITATIONS.— 

16 ‘‘(1) ANNUAL LIMITATION.—The amount of any 

17 credit determined under subsection (a) for any tax18 able year may not exceed $25,000. 

19 ‘‘(2) AGGREGATE LIMITATION.—The aggregate 

20 amount of credits determined under subsection (a) 

21 for all taxable years within any consecutive 10-year 

22 period may not exceed $100,000. 

23 ‘‘(c) ZERO-EMISSION ELECTRIC LAWN, GARDEN, 

24 AND LANDSCAPE EQUIPMENT.—For purposes of this sec25 tion, the term ‘zero-emission electric lawn, garden, and 

26 landscape equipment’ means— 


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1 ‘‘(1) any equipment which— 

2 ‘‘(A) is— 

3 ‘‘(i) used primarily for lawn, garden, 

4 or landscaping purposes, and 

5 ‘‘(ii) powered— 

6 ‘‘(I) by an electric motor drawing 

7 current from solar power, chargeable 

8 batteries, replaceable batteries, fuel 

9 cells, or through electricity drawn 

10 through a cord from the electrical 

11 power grid, or 

12 ‘‘(II) by such alternative power 

13 sources as the Secretary, after con14 sultation with the Principal Deputy 

15 Assistant Secretary for the Office of 

16 Energy Efficiency and Renewable En17 ergy of the Department of Energy, 

18 may identify as generating zero-emis19 sions, and 

20 ‘‘(B) is not powered— 

21 ‘‘(i) by a gasoline or diesel generator, 

22 or 

23 ‘‘(ii) solely through manual effort, 

24 ‘‘(2) any zero-emission generator used to charge 

25 equipment described in paragraph (1), 


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1 ‘‘(3) any battery which— 

2 ‘‘(A) is used to charge or operate equip3 ment described in paragraph (1), and 

4 ‘‘(B) is not included as part of such equip5 ment, and 

6 ‘‘(4) any property used to retrofit existing lawn, 

7 garden, or landscaping equipment to allow such 

8 equipment to operate without generating emissions. 

9 ‘‘(d) DENIAL OF DOUBLE BENEFIT.— 

10 ‘‘(1) IN GENERAL.—No credit shall be allowed 

11 under subsection (a) with respect to any property for 

12 which a deduction or credit is allowed under any 

13 other provision of this chapter. 

14 ‘‘(2) EXCEPTION.—Paragraph (1) shall not 

15 apply with respect to any deduction allowed under 

16 section 167(a) to which section 168(k) applies for 

17 the taxable year in which the property is placed in 

18 service. 

19 ‘‘(e) EXCEPTION FROM RECAPTURE IN EVENT OF

20 BANKRUPTCY OR BUSINESS DISSOLUTION.—With respect 

21 to any zero-emission electric lawn, garden, and landscape 

22 equipment for which a credit was determined under sub23 section (a), section 50(a)(1) shall not apply if such equip24 ment is disposed of, or otherwise ceases to be investment 

25 credit property with respect to the taxpayer, due to— 


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1 ‘‘(1) the dissolution or bankruptcy of the trade 

2 or business in which such equipment was used, or 

3 ‘‘(2) any other circumstances as the Secretary 

4 may prescribe in regulations.’’. 

5 (b) ELECTIVE PAYMENT AND TRANSFER OF CRED6 IT.— 

7 (1) ELECTIVE PAYMENT.—Section 6417(b) of 

8 the Internal Revenue Code of 1986 is amended by 

9 adding at the end the following: 

10 ‘‘(13) The credit for zero-emission electric lawn, 

11 garden, and landscape equipment under section 

12 48F.’’. 

13 (2) TRANSFER.—Section 6418(f)(1)(A) of the 

14 Internal Revenue Code of 1986 is amended by add15 ing at the end the following: 

16 ‘‘(xii) The credit for zero-emission 

17 electric lawn, garden, and landscape equip18 ment under section 48F.’’. 

19 (c) CONFORMING AMENDMENTS.— 

20 (1) Section 46 of the Internal Revenue Code of 

21 1986, as amended by section 13702 of Public Law 

22 117–169, is amended— 

23 (A) in paragraph (6), by striking ‘‘and’’ at 

24 the end, 


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1 (B) in paragraph (7), by striking the pe2 riod at the end and inserting ‘‘, and’’, and 

3 (C) by adding at the end the following: 

4 ‘‘(8) the credit for zero-emission electric lawn, 

5 garden, and landscape equipment.’’. 

6 (2) Section 49(a)(1)(C) of such Code, as 

7 amended by section 13702 of Public Law 117–169, 

8 is amended— 

9 (A) in clause (vii), by striking ‘‘and’’ at the 

10 end, 

11 (B) in clause (viii), by striking the period 

12 at the end and inserting ‘‘, and’’, and 

13 (C) by adding at the end the following: 

14 ‘‘(ix) the basis of any zero-emission 

15 electric lawn, garden, and landscape equip16 ment under section 48F.’’. 

17 (d) CLERICAL AMENDMENT.—The table of sections 

18 for subpart E of part IV of subchapter A of chapter 1 

19 of the Internal Revenue Code of 1986 is amended by in20 serting after the item relating to section 48E the following 

21 new item: 

‘‘Sec. 48F. Zero-emission electric lawn, garden, and landscape equipment credit.’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to property placed in service after 

3 December 31, 2022. 

Æ 


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