I 

118TH CONGRESS 

1ST SESSION H. R. 6013 

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 HOUSE OF REPRESENTATIVES 

OCTOBER 20, 2023 

Mr. CORREA (for himself, Ms. LEE of California, Mr. GRIJALVA, Ms. NORTON, 

Ms. TLAIB, Mr. THANEDAR, and Mr. TRONE) introduced the following bill 

OCTOBER 25, 2023 

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 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.—Section 46 of the Internal Rev4 enue Code of 1986 is amended by redesignating paragraph 

5 (7) as paragraph (8), by redesignating the paragraph (6) 

6 relating to the advanced manufacturing investment credits 

7 as paragraph (7), by striking ‘‘and’’ at the end of para8 graph (7) (as so redesignated), by striking the period at 

9 the end of paragraph (8) (as so redesiginated) and insert10 ing ‘‘, and’’, and by adding at the end the following new 

11 paragraph: 

12 ‘‘(9) the zero-emission electric lawn, garden, 

13 and landscape equipment credit.’’. 

14 (b) AMOUNT OF CREDIT.—Subpart E of part IV of 

15 subchapter A of chapter 1 of the Internal Revenue Code 

16 of 1986 is amended by inserting after section 48E the fol17 lowing new section: 

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

19 LANDSCAPE EQUIPMENT CREDIT. 

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

21 credit for zero-emission electric lawn, garden, and land22 scape equipment determined under this section for any 

23 taxable year is an amount equal to 40 percent of the basis 

24 of any zero-emission electric lawn, garden, and landscape 

25 equipment placed in service by the taxpayer during such 

26 taxable year. 


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1 ‘‘(b) LIMITATIONS.— 

2 ‘‘(1) ANNUAL LIMITATION.—The credit allowed 

3 to a taxpayer under subsection (a) for the taxable 

4 year may not exceed $25,000. 

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

6 amount allowed to a taxpayer under subsection (a) 

7 for all taxable years within any consecutive 10-year 

8 period may not exceed $100,000. 

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

10 AND LANDSCAPE EQUIPMENT.—For purposes of this sec11 tion, the term ‘zero-emission electric lawn, garden, and 

12 landscape equipment’ means— 

13 ‘‘(1) equipment which— 

14 ‘‘(A) is— 

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

16 or landscaping purposes, and 

17 ‘‘(ii) powered by an electric motor 

18 drawing current from solar power, charge19 able batteries, replaceable batteries, fuel 

20 cells, or through electricity drawn through 

21 a cord from the electrical power grid, or 

22 such alternative power sources as the Sec23 retary, after consultation with the Prin24 cipal Deputy Assistant Secretary for the 

25 Office of Energy Efficiency and Renewable 


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1 Energy of the Department of Energy, may 

2 identify as generating zero-emissions, and 

3 ‘‘(B) is not— 

4 ‘‘(i) powered by gasoline or diesel gen5 erators, or 

6 ‘‘(ii) powered solely through manual 

7 effort, 

8 ‘‘(2) equipment designed for the repair of 

9 equipment described in subparagraph (A), 

10 ‘‘(3) zero-emission generators used to charge 

11 equipment described in subparagraph (A), 

12 ‘‘(4) batteries used to charge or operate equip13 ment described in subparagraph (A), and 

14 ‘‘(5) equipment used to retrofit existing lawn, 

15 garden, or landscaping equipment to make such 

16 equipment qualify as generating zero emissions. 

17 ‘‘(d) COORDINATION RULE.—The amount which 

18 would (but for this paragraph) be taken into account 

19 under subsection (a) with respect to any battery described 

20 in subsection (c)(2)(D) for the taxable year shall be re21 duced by the amount taken into account under subsection 

22 (c)(2)(A) with respect to such battery. 

23 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 

24 be allowed under this section for any zero-emission electric 


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1 lawn, garden, and landscape equipment for which a credit 

2 is allowed under section 48 or 48E. 

3 ‘‘(f) EXCEPTION FROM RECAPTURE IN EVENT OF

4 BANKRUPTCY OR BUSINESS DISSOLUTION.—If, during 

5 any taxable year, a recapture event occurs with respect 

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

7 equipment for which a credit was allowed under subsection 

8 (a) due to— 

9 ‘‘(1) the bankruptcy or dissolution of the busi10 ness, or 

11 ‘‘(2) such other conditions as the Secretary may 

12 prescribe by regulations, 

13 the rules of section 50(a)(1)(A) shall not apply to such 

14 event.’’. 

15 (c) CLERICAL AMENDMENT.—The table of sections 

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

17 of such Code is amended by inserting after the item relat18 ing to section 48E the following new item: 

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

19 (d) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to amounts paid or incurred in tax21 able years beginning after December 31, 2022. 

Æ 


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