[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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