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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CREDIT FOR CERTAIN NONROAD EQUIPMENT. 
(a) ALLOWANCE OF CREDIT.—Subpart A of part IV 
of subchapter A of chapter 1 of the Internal Revenue Code 
of 1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
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‘‘SEC. 25E. CREDIT FOR CERTAIN NONROAD EQUIPMENT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter an amount equal to 25 percent 
of the qualified nonroad equipment expenses for the tax-
able year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) shall not exceed $1,000 per each alternative 
power nonroad equipment placed in service by the tax-
payer. 
‘‘(c) 
QUALIFIED
NONROAD
EQUIPMENT
EX-
PENSES.—For purposes of this section— 
‘‘(1) 
IN
GENERAL.—The 
term 
‘qualified 
nonroad equipment expenses’ means the cost of any 
alternative power nonroad equipment the original 
use of which commences with the taxpayer and 
which is placed in service by the taxpayer during the 
taxable year. 
‘‘(2) ALTERNATIVE
POWER
NONROAD
EQUIP-
MENT.—The term ‘alternative power nonroad equip-
ment’ means lawn, garden, or forestry power equip-
ment that— 
‘‘(A) is powered by a motor drawing cur-
rent from solar, electricity, or rechargeable or 
replacement batteries, 
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‘‘(B) has a hybrid-electric drive train or 
cutting system powered by a generator or elec-
trical storage device combined with a small en-
gine, or 
‘‘(C) is powered by alternative power 
sources, and— 
‘‘(i) is regulated by the Environmental 
Protection Agency as a new, spark-ignition 
engine under part 1054 of title 40, Code of 
Federal Regulations (or any successor reg-
ulation), and 
‘‘(ii) is certified by the Environmental 
Protection Agency as having an engine 
family that emits half as many grams per 
kilowatt-hour of regulated pollutants as is 
allowable under Phase 3 of the exhaust 
emissions standards in section 103 of part 
1054 of title 40, Code of Federal Regula-
tions (or any successor regulation) for 
handheld engines and section 105 of that 
same part for nonhandheld engines, by the 
applicable engine class. 
‘‘(3) ALTERNATIVE
POWER
SOURCES.—The 
term ‘alternative power sources’ means any alter-
native fuel as determined by the Secretary, in co-
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ordination with the Office of Energy Efficiency and 
Renewable Energy.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A 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 25D the following 
new item: 
‘‘Sec. 25E. Credit for certain nonroad equipment.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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