118 HR 6013 IH: Promoting Reduction of Emissions through Landscaping Equipment Act
U.S. House of Representatives
2023-10-25
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I
118th CONGRESS
1st Session
H. R. 6013
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.
1.

Short title
This Act may be cited as the “Promoting Reduction of Emissions through Landscaping Equipment Act”.
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:
“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.