[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6013 Introduced in House (IH)]
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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
landscape 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 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.--Section 46 of the Internal Revenue 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
paragraph (7) (as so redesignated), by striking the period at the end
of paragraph (8) (as so redesiginated) and inserting ``, 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 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 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.
``(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 section, 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, chargeable batteries,
replaceable batteries, fuel cells, or through
electricity drawn through a cord from the
electrical power grid, or such alternative
power sources as the Secretary, after
consultation with the Principal Deputy
Assistant Secretary for the Office of Energy
Efficiency and Renewable Energy of the
Department of Energy, may identify as
generating zero-emissions, and
``(B) is not--
``(i) powered by gasoline or diesel
generators, 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 equipment
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 reduced 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 lawn, garden, and landscape
equipment for which a credit is allowed under section 48 or 48E.
``(f) Exception From Recapture in Event of Bankruptcy or Business
Dissolution.--If, during any taxable year, a recapture event occurs
with respect to any zero-emission electric lawn, garden, and landscape
equipment for which a credit was allowed under subsection (a) due to--
``(1) the bankruptcy or dissolution of the business, or
``(2) such other conditions as the Secretary may prescribe
by regulations,
the rules of section 50(a)(1)(A) shall not apply to such event.''.
(c) Clerical Amendment.--The table of sections for subpart E of
part IV of subchapter A of chapter 1 of such Code 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.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2022.
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