I 
111TH CONGRESS 
1ST SESSION H. R. 3530 
To amend the Internal Revenue Code of 1986 to provide a Federal income 
tax credit for the purchase of certain nonroad equipment. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 31, 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. 
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 ‘‘Greener Gardens Act 
of 2009’’. 
SEC. 2. CREDIT FOR QUALIFIED NONROAD EQUIPMENT. 
(a) ALLOWANCE OF CREDIT.—Subpart B of part IV 
of subchapter A of chapter 1 of the Internal Revenue Code 
of 1986 is amended by inserting after section 30D the fol-
lowing new section: 
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‘‘SEC. 30E. CREDIT FOR QUALIFIED NONROAD EQUIPMENT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
an amount equal to 25 percent of the qualified nonroad 
equipment expenses for the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) shall not exceed $1,000 with respect to each 
unit of qualified nonroad equipment placed in service by 
the taxpayer in the taxable year. 
‘‘(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 
qualified 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) QUALIFIED NONROAD EQUIPMENT.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
nonroad equipment’ means any equipment that 
is primarily used for lawn, garden, or forestry 
purposes, and that is described in subparagraph 
(B) or (C). 
‘‘(B) EQUIPMENT DESCRIBED IN SUBPARA-
GRAPH
(B).—Equipment is described in this 
subparagraph if such equipment— 
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‘‘(i) has a hybrid-electric drive train 
or cutting system which is powered by a 
generator or electrical storage device com-
bined with a gasoline or diesel engine cer-
tified by the Environment Protection 
Agency at or below the current Federal 
standard, 
‘‘(ii) is regulated by the Environ-
mental Protection Agency as a new, spark- 
ignition engine under part 1054 of title 40, 
Code of Federal Regulations (or any suc-
cessor regulation), and is at or below the 
Phase 3 standards for exhaust and evapo-
rative emissions under part 1060 of title 
40, Code of Federal Regulations (or any 
successor regulation), or 
‘‘(iii) is regulated by the Environ-
mental Protection Agency as a new, com-
pression-ignition engine under part 1039 
of title 40, Code of Federal Regulations (or 
any successor regulation), and is at or 
below the standards for exhaust emissions 
under part 1039.102 of title 40, Code of 
Federal Regulations (or any successor reg-
ulation), and identified for use with 100 
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