[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2158 Introduced in House (IH)]

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 Representatives 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:

``SEC. 25E. CREDIT FOR CERTAIN NONROAD EQUIPMENT.

    ``(a) Allowance of Credit.--In the case of an individual, 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 taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) shall 
not exceed $1,000 per each alternative power nonroad equipment placed 
in service by the taxpayer.
    ``(c) Qualified Nonroad Equipment Expenses.--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 equipment.--The term 
        `alternative power nonroad equipment' means lawn, garden, or 
        forestry power equipment that--
                    ``(A) is powered by a motor drawing current from 
                solar, electricity, or rechargeable or replacement 
                batteries,
                    ``(B) has a hybrid-electric drive train or cutting 
                system powered by a generator or electrical storage 
                device combined with a small engine, 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 
                        regulation), 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 Regulations (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 alternative fuel as determined by the 
        Secretary, in coordination 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 inserting 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.
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