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.