percent biodiesel as determined by the Sec-
retary in coordination with the Office of 
Energy Efficiency and Renewable Energy. 
‘‘(C) EQUIPMENT DESCRIBED IN SUBPARA-
GRAPH (C).—Equipment is described in this 
subparagraph if such equipment— 
‘‘(i) is powered by a motor drawing 
current from solar power, electricity, or re-
chargeable or replaceable batteries, or 
‘‘(ii) is powered by alternative power 
sources and— 
‘‘(I) is regulated by the Environ-
mental Protection Agency as a new, 
spark-ignition engine under part 1054 
of title 40, Code of Federal Regula-
tions (or any successor regulation), 
and 
‘‘(II) is a class 1 or 2 engine cer-
tified by the Environmental Protec-
tion Agency as having an engine fam-
ily that emits no more than 50 per-
cent of the number of grams per kilo-
watt hour of regulated pollutants al-
lowable under Phase 3 of the exhaust 
emissions standards under section 103 
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of part 1054 of title 40, Code of Fed-
eral Regulations (or any successor 
regulation), relating to handheld en-
gines, or section 105 of such part, re-
lating to nonhandheld engines, which-
ever is applicable. 
‘‘(3) ALTERNATIVE
POWER
SOURCES.—The 
term ‘alternative power sources’ means any alter-
native fuel as determined by the Secretary, in co-
ordination with the Office of Energy Efficiency and 
Renewable Energy. 
‘‘(4) UNIT.—The term ‘unit’ does not include 
any component of qualified nonroad equipment un-
less such component can be used independently. 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
which would be allowed under subsection (a) for any 
taxable year (determined without regard to this sub-
section) that is attributable to property of a char-
acter subject to an allowance for depreciation shall 
be treated as a credit listed in section 38(b) for such 
taxable year (and not allowed under subsection (a)). 
‘‘(2) PERSONAL CREDIT.— 
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PWALKER on DSK8KYBLC1PROD with BILLS
‘‘(A) IN GENERAL.—For purposes of this 
title, the credit allowed under subsection (a) for 
any taxable year (determined after application 
of paragraph (1)) shall be treated as a credit 
allowable under subpart A for such taxable 
year. 
‘‘(B) LIMITATION BASED ON AMOUNT OF 
TAX.—In the case of a taxable year to which 
section 26(a)(2) does not apply, the credit al-
lowed under subsection (a) for any taxable year 
(determined after application of paragraph (1)) 
shall not exceed the excess of— 
‘‘(i) the sum of the regular tax liabil-
ity (as defined in section 26(b)) plus the 
tax imposed by section 55, over 
‘‘(ii) the sum of the credits allowable 
under subpart A (other than this section 
and sections 23, 25D, 30, 30B, and 30D) 
and section 27 for the taxable year. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed (de-
termined without regard to subsection (d)). 
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‘‘(2) DENIAL OF DOUBLE BENEFIT.—No credit 
shall be allowed under this section for any property 
for which a credit is allowed under any other provi-
sion of this chapter. 
‘‘(f) TERMINATION.—This section shall not apply to 
any property placed in service— 
‘‘(1) in the case of equipment described in sub-
section (c)(2)(B), after the date that is 2 years after 
the date of the enactment of the Greener Gardens 
Act of 2009, and 
‘‘(2) in the case of equipment described in sub-
section (c)(2)(C), after the date that is 5 years after 
such date of enactment.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 24(b)(3)(B) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘and 30D’’ 
and inserting ‘‘, 30D, and 30E’’. 
(2) Section 25(e)(1)(C)(ii) of such Code is 
amended by inserting ‘‘30E,’’ after ‘‘30D,’’. 
(3) Section 25B(g)(2) of such Code is amended 
by striking ‘‘and 30D’’ and inserting ‘‘30D, and 
30E’’. 
(4) Section 904(i) of such Code is amended by 
striking ‘‘and 30D’’ and inserting ‘‘30D, and 30E’’. 
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PWALKER on DSK8KYBLC1PROD with BILLS
(5) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (36), by 
striking the period at the end of paragraph (37) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(38) to the extent provided in section 
30E(e)(1).’’. 
(6) Section 1400C(d)(2) of such Code is 
amended by striking ‘‘and 30D’’ and inserting 
‘‘30D, and 30E’’. 
(c) CREDIT TO BE PART OF BUSINESS CREDIT.— 
Section 38(b) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘plus’’ at the end of paragraph (34), 
by striking the period at the end of paragraph (35) and 
inserting ‘‘, plus,’’ and by adding at the end the following: 
‘‘(36) the portion of the qualified nonroad 
equipment credit to which section 30E(d)(1) ap-
plies.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 30D the following 
new item: 
‘‘Sec. 30E. Credit for qualified nonroad equipment.’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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