,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #fjac  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #bj1 #bjbc,mr4
 ,correa 7= himself1 ,ms4 ,lee (        
,cali=nia1 ,mr4 ,grijalva1 ,ms4 ,norton1
 ,ms4 ,tlaib1 ,mr4 ,?an$>1 & ,mr4       
,trone7 introduc$ ! foll[+ bill  ,octob]
 #be1 #bjbc,ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
e/abli% a bus9ess tax cr$it = ! pur*ase 
( z]o-emission electric lawn1 g>d51 &   
l&scape equipm5t1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,promot+ ,r$uction ( ,emissions ?r\gh   
,l&scap+ ,equipm5t ,act4  #b4 ,tax cr$it
 = z]o-emission electric lawn1 g>d51 &  
l&scape equipm5t  7a7 ,9 g5]al ,section 
#df ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by r$esignat+ p>agraph 7#g7 z  
p>agraph 7#h71 by r$esignat+ ! p>agraph 
7#f7 relat+ to ! advanc$ manufactur+    
inve/m5t cr$its z p>agraph 7#g71 by     
/rik+ & at ! end ( p>agraph 7#g7 7z s   
r$esignat$71 by /rik+ ! p]iod at ! end (

 p>agraph 7#h7 7z s r$esig9at$7 & ins]t+
 1 &1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#i7 ! z]o-emission electric 
lawn1 g>d51 & l&scape equipm5t cr$it4  4
  7b7 ,am\nt ( cr$it ,subp>t ,e ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #dh;,e ! foll[+  
new section3  #dh;,f4 ,z]o-emission     
electric lawn1 g>d51 & l&scape equipm5t 
cr$it  7a7 ,9 g5]al ,= purposes (       
section #df1 ! cr$it = z]o-emission     
electric lawn1 g>d51 & l&scape equipm5t 
det]m9$ "u ?is section = any taxable ye>
 is an am\nt equal to #dj p]c5t ( !     
basis ( any z]o-emission electric lawn1 
g>d51 & l&scape equipm5t plac$ 9 s]vice 
by ! taxpay] dur+ su* taxable ye>4  7b7 
,limitations  7#a7 ,annual limitation ,!
 cr$it all[$ to a taxpay] "u subsection 
7a7 = ! taxable ye> may n exce$ #be1jjj4
  7#b7 ,aggregate limitation ,!         
aggregate am\nt all[$ to a taxpay] "u   
subsection 7a7 = all taxable ye>s )9 any
 consecutive #aj-ye> p]iod may n exce$  

#ajj1jjj4  7c7 ,z]o-,emission electric  
lawn1 g>d51 & l&scape equipm5t ,=       
purposes ( ?is section1 ! t]m           
z]o-emission electric lawn1 g>d51 &     
l&scape equipm5t means-- 7#a7 equipm5t  
:i*-- 7,a7 is-- 7i7 us$ prim>ily = lawn1
 g>d51 or l&scap+ purposes1 &  7ii7 p[]$
 by an electric motor draw+ curr5t f    
sol> p[]1 *>geable batt]ies1 replaceable
 batt]ies1 fuel cells1 or ?r\gh         
electricity drawn ?r\gh a cord f !      
electrical p[] grid1 or su* alt]native  
p[] s\rces z ! ,secret>y1 aft]          
consultation ) ! ,pr9cipal ,deputy      
,assi/ant ,secret>y = ! ,(fice ( ,en]gy 
,effici5cy & ,r5ewable ,en]gy ( !       
,dep>tm5t ( ,en]gy1 may id5tify z g5]at+
 z]o-emissions1 &  7,b7 is n-- 7i7 p[]$ 
by gasol9e or diesel g5]ators1 or  7ii7 
p[]$ solely ?r\gh manual ef=t1  7#b7    
equipm5t design$ = ! repair ( equipm5t  
describ$ 9 subp>agraph 7,a71  7#c7      
z]o-emission g5]ators us$ to *>ge       
equipm5t describ$ 9 subp>agraph 7,a71   
7#d7 batt]ies us$ to *>ge or op]ate     

equipm5t describ$ 9 subp>agraph 7,a71 & 
7#e7 equipm5t us$ to retr(it exi/+ lawn1
 g>d51 or l&scap+ equipm5t to make su*  
equipm5t qualify z g5]at+ z]o emissions4
  7d7 ,coord9ation rule ,! am\nt :i*    
w\ld 7b = ?is p>agraph7 be tak5 into    
acc\nt "u subsection 7a7 ) respect to   
any batt]y describ$ 9 subsection        
7c77#b77;,d7 = ! taxable ye> %all be    
r$uc$ by ! am\nt tak5 into acc\nt "u    
subsection 7c77#b77;,a7 ) respect to su*
 batt]y4  7e7 ,d5ial ( d\ble b5efit ,no 
cr$it %all be all[$ "u ?is section = any
 z]o-emission electric lawn1 g>d51 &    
l&scape equipm5t = :i* a cr$it is all[$ 
"u section #dh or #dh;,e4  7f7          
,exception f recapture 9 ev5t (         
bankruptcy or bus9ess dissolution ,if1  
dur+ any taxable ye>1 a recapture ev5t  
occurs ) respect to any z]o-emission    
electric lawn1 g>d51 & l&scape equipm5t 
= :i* a cr$it 0 all[$ "u subsection 7a7 
due to-- 7#a7 ! bankruptcy or           
dissolution ( ! bus9ess1 or  7#b7 su*   
o!r conditions z ! ,secret>y may        

prescribe by regulations1  ! rules (    
section #ej7;a77#a77;,a7 %all n apply to
 su* ev5t4  4  7c7 ,cl]ical am5dm5t ,!  
table ( sections = subp>t ,e ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to   
section #dh;,e ! foll[+ new item3  ,sec4
 #dh;,f4 ,z]o-emission electric lawn1   
g>d51 & l&scape equipm5t cr$it4  4  7d7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbb4