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 land-
scape 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Promoting Reduction 
of Emissions through Landscaping Equipment Act’’. 
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SEC. 2. TAX CREDIT FOR ZERO-EMISSION ELECTRIC LAWN, 
GARDEN, AND LANDSCAPE EQUIPMENT. 
(a) IN GENERAL.—Section 46 of the Internal Rev-
enue Code of 1986 is amended by redesignating paragraph 
(7) as paragraph (8), by redesignating the paragraph (6) 
relating to the advanced manufacturing investment credits 
as paragraph (7), by striking ‘‘and’’ at the end of para-
graph (7) (as so redesignated), by striking the period at 
the end of paragraph (8) (as so redesiginated) and insert-
ing ‘‘, and’’, and by adding at the end the following new 
paragraph: 
‘‘(9) the zero-emission electric lawn, garden, 
and landscape equipment credit.’’. 
(b) AMOUNT OF CREDIT.—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 fol-
lowing new section: 
‘‘SEC. 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 land-
scape equipment determined under this section 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. 
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‘‘(b) LIMITATIONS.— 
‘‘(1) ANNUAL LIMITATION.—The credit allowed 
to a taxpayer under subsection (a) for the taxable 
year may not exceed $25,000. 
‘‘(2) AGGREGATE LIMITATION.—The aggregate 
amount allowed to a taxpayer 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 sec-
tion, the term ‘zero-emission electric lawn, garden, and 
landscape equipment’ means— 
‘‘(1) equipment which— 
‘‘(A) is— 
‘‘(i) used primarily for lawn, garden, 
or landscaping purposes, and 
‘‘(ii) powered by an electric motor 
drawing current from solar power, charge-
able batteries, replaceable batteries, fuel 
cells, or through electricity drawn through 
a cord from the electrical power grid, or 
such alternative power sources as the Sec-
retary, after consultation with the Prin-
cipal Deputy Assistant Secretary for the 
Office of Energy Efficiency and Renewable 
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Energy of the Department of Energy, may 
identify as generating zero-emissions, and 
‘‘(B) is not— 
‘‘(i) powered by gasoline or diesel gen-
erators, or 
‘‘(ii) powered solely through manual 
effort, 
‘‘(2) equipment designed for the repair of 
equipment described in subparagraph (A), 
‘‘(3) zero-emission generators used to charge 
equipment described in subparagraph (A), 
‘‘(4) batteries used to charge or operate equip-
ment described in subparagraph (A), and 
‘‘(5) equipment used to retrofit existing lawn, 
garden, or landscaping equipment to make such 
equipment qualify as generating zero emissions. 
‘‘(d) COORDINATION
RULE.—The amount which 
would (but for this paragraph) be taken into account 
under subsection (a) with respect to any battery described 
in subsection (c)(2)(D) for the taxable year shall be re-
duced by the amount taken into account under subsection 
(c)(2)(A) with respect to such battery. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under this section for any zero-emission electric 
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