H.R. 7821

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7821 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7821

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

March 5, 2026

Mr. Correa (for himself, Ms. Castor of Florida, Ms. Davids of Kansas, 
Ms. McCollum, Ms. Tlaib, and Ms. Norton) 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 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 Representatives 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''.

SEC. 2. TAX CREDIT FOR ZERO-EMISSION ELECTRIC LAWN, GARDEN, AND 
LANDSCAPE EQUIPMENT.

(a) In General.--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 following 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 landscape equipment 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.
``(b) Limitations.--
``(1) Annual limitation.--The amount of any credit 
determined under subsection (a) for any taxable year may not 
exceed $25,000.
``(2) Aggregate limitation.--The aggregate amount of 
credits determined 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 section, the term `zero-emission 
electric lawn, garden, and landscape equipment' means--
``(1) any equipment which--
``(A) is--
``(i) used primarily for lawn, garden, or 
landscaping purposes, and
``(ii) powered--
``(I) by an electric motor drawing 
current from solar power, chargeable 
batteries, replaceable batteries, fuel 
cells, or through electricity drawn 
through a cord from the electrical 
power grid, or
``(II) by such alternative power 
sources as the Secretary may identify 
as generating zero-emissions, and
``(B) is not powered--
``(i) by a gasoline or diesel generator, or
``(ii) solely through manual effort,
``(2) any zero-emission generator used to charge equipment 
described in paragraph (1),
``(3) any battery which--
``(A) is used to charge or operate equipment 
described in paragraph (1), and
``(B) is not included as part of such equipment, 
and
``(4) any property used to retrofit existing lawn, garden, 
or landscaping equipment to allow such equipment to operate 
without generating emissions.
``(d) Collaboration With Department of Energy.--For purposes of 
identifying alternative power sources under subsection 
(c)(1)(A)(ii)(II), the Secretary may consult with the Secretary of 
Energy.
``(e) Product Identification Number Requirement.--With respect to 
any zero-emission electric lawn, garden, and landscape equipment placed 
in service after December 31, 2025, rules similar to the rules of 
section 25C(h) shall apply for purposes of this section.
``(f) Denial of Double Benefit.--
``(1) In general.--No credit shall be allowed under 
subsection (a) with respect to any property for which a 
deduction or credit is allowed under any other provision of 
this chapter.
``(2) Exception.--Paragraph (1) shall not apply with 
respect to any deduction allowed under section 167(a) to which 
section 168(k) applies for the taxable year in which the 
property is placed in service.
``(g) Exception From Recapture in Event of Bankruptcy or Business 
Dissolution.--With respect to any zero-emission electric lawn, garden, 
and landscape equipment for which a credit was determined under 
subsection (a), section 50(a)(1) shall not apply if such equipment is 
disposed of, or otherwise ceases to be investment credit property with 
respect to the taxpayer, due to--
``(1) the dissolution or bankruptcy of the trade or 
business in which such equipment was used, or
``(2) any other circumstances as the Secretary may 
prescribe in regulations.
``(h) Termination.--This section shall not apply with respect to 
any property placed in service during any taxable year beginning after 
the date which is 5 years after the date of enactment of this 
section.''.
(b) Elective Payment and Transfer of Credit.--
(1) Elective payment.--Section 6417(b) of the Internal 
Revenue Code of 1986 is amended by adding at the end the 
following:
``(13) The credit for zero-emission electric lawn, garden, 
and landscape equipment under section 48F.''.
(2) Transfer.--Section 6418(f)(1)(A) of the Internal 
Revenue Code of 1986, as amended by section 70521 of Public Law 
119-21, is amended by adding at the end the following:
``(xiii) The credit for zero-emission 
electric lawn, garden, and landscape equipment 
under section 48F.''.
(c) Conforming Amendments.--
(1) Section 46 of the Internal Revenue Code of 1986, as 
amended by section 13702 of Public Law 117-169, is amended--
(A) in paragraph (6), by striking ``and'' at the 
end,
(B) in paragraph (7), by striking the period at the 
end and inserting ``, and'', and
(C) by adding at the end the following:
``(8) the credit for zero-emission electric lawn, garden, 
and landscape equipment.''.
(2) Section 49(a)(1)(C) of such Code, as amended by section 
13702 of Public Law 117-169, is amended--
(A) in clause (vii), by striking ``and'' at the 
end,
(B) in clause (viii), by striking the period at the 
end and inserting ``, and'', and
(C) by adding at the end the following:
``(ix) the basis of any zero-emission 
electric lawn, garden, and landscape equipment 
under section 48F.''.
(d) Clerical Amendment.--The table of sections for subpart E of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 48E the 
following new item:

``Sec. 48F. Zero-emission electric lawn, garden, and landscape 
equipment credit.''.
(e) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2024.
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