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Promoting Reduction of Emissions through Landscaping Equipment Act

USA119th CongressHR-7821| House 
| Updated: 3/5/2026
J. Luis Correa

J. Luis Correa

Democratic Representative

California

Cosponsors (9)
Troy A. Carter (Democratic)Adelita S. Grijalva (Democratic)Kathy Castor (Democratic)Betty McCollum (Democratic)Eleanor Holmes Norton (Democratic)Sharice Davids (Democratic)Julia Brownley (Democratic)Zoe Lofgren (Democratic)Rashida Tlaib (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill introduces a new business tax credit under the Internal Revenue Code, designed to incentivize the adoption of zero-emission electric lawn, garden, and landscape equipment by businesses. The credit is equal to 40% of the basis of eligible equipment placed in service during a taxable year. The credit is subject to an annual limitation of $25,000 and an aggregate limitation of $100,000 over any consecutive 10-year period. Eligible equipment includes electric-powered tools, zero-emission generators for charging, separate batteries, and property used to retrofit existing equipment for zero-emission operation. The credit applies to property placed in service after December 31, 2024, and will terminate five years after the date of enactment. Furthermore, this credit is eligible for elective payment (direct pay) and transferability, offering businesses more flexible options for utilizing the incentive.
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Timeline

Bill from Previous Congress

HR 118-6013
Promoting Reduction of Emissions through Landscaping Equipment Act
Mar 5, 2026

Latest Companion Bill Action

S 119-4021
Introduced in Senate
Mar 5, 2026
Introduced in House
Mar 5, 2026
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-6013
    Promoting Reduction of Emissions through Landscaping Equipment Act


  • March 5, 2026

    Latest Companion Bill Action

    S 119-4021
    Introduced in Senate


  • March 5, 2026
    Introduced in House


  • March 5, 2026
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • S 119-4021: Promoting Reduction of Emissions through Landscaping Equipment Act

Promoting Reduction of Emissions through Landscaping Equipment Act

USA119th CongressHR-7821| House 
| Updated: 3/5/2026
This bill introduces a new business tax credit under the Internal Revenue Code, designed to incentivize the adoption of zero-emission electric lawn, garden, and landscape equipment by businesses. The credit is equal to 40% of the basis of eligible equipment placed in service during a taxable year. The credit is subject to an annual limitation of $25,000 and an aggregate limitation of $100,000 over any consecutive 10-year period. Eligible equipment includes electric-powered tools, zero-emission generators for charging, separate batteries, and property used to retrofit existing equipment for zero-emission operation. The credit applies to property placed in service after December 31, 2024, and will terminate five years after the date of enactment. Furthermore, this credit is eligible for elective payment (direct pay) and transferability, offering businesses more flexible options for utilizing the incentive.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 118-6013
Promoting Reduction of Emissions through Landscaping Equipment Act
Mar 5, 2026

Latest Companion Bill Action

S 119-4021
Introduced in Senate
Mar 5, 2026
Introduced in House
Mar 5, 2026
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-6013
    Promoting Reduction of Emissions through Landscaping Equipment Act


  • March 5, 2026

    Latest Companion Bill Action

    S 119-4021
    Introduced in Senate


  • March 5, 2026
    Introduced in House


  • March 5, 2026
    Referred to the House Committee on Ways and Means.
J. Luis Correa

J. Luis Correa

Democratic Representative

California

Cosponsors (9)
Troy A. Carter (Democratic)Adelita S. Grijalva (Democratic)Kathy Castor (Democratic)Betty McCollum (Democratic)Eleanor Holmes Norton (Democratic)Sharice Davids (Democratic)Julia Brownley (Democratic)Zoe Lofgren (Democratic)Rashida Tlaib (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • S 119-4021: Promoting Reduction of Emissions through Landscaping Equipment Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted