Promotes reduction of emissions by providing a tax credit for zero-emission electric lawn, garden, and landscape equipment.
The Promoting Reduction of Emissions through Landscaping Equipment Act amends the Internal Revenue Code to establish a business tax credit for the purchase of zero-emission electric lawn, garden, and landscape equipment. This equipment must be powered by an electric motor drawing current from solar power, chargeable batteries, replaceable batteries, fuel cells, or through electricity drawn from the grid. Equipment powered by gasoline or diesel generators or solely through manual effort is excluded.
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