,,ii #aaith ,,congress #b;d ,session ,s4 #djba ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #e1 #bjbf,mr4 ,heinrich 7for himself and ,mr4 ,schiff7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to establish a business tax credit for the purchase of zero-emission electric lawn1 garden1 and landscape equipment1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,promoting ,reduction of ,emissions through ,landscaping ,equipment ,act4 #b4 ,tax credit for zero-emission electric lawn1 garden1 and landscape equipment 7a7 ,in general ,subpart ,e of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #dh;,e the following new section3 #dh;,f4 ,zero-emission electric lawn1 garden1 and landscape equipment credit 7a7 ,in general ,for purposes of section #df1 the credit for zero-emission electric lawn1 garden1 and landscape equipment for any taxable year is an amount equal to #dj percent of the basis of any zero-emission electric lawn1 garden1 and landscape equipment placed in service by the taxpayer during such taxable year4 7b7 ,limitations 7#a7 ,annual limitation ,the amount of any credit determined under subsection 7a7 for any taxable year may not exceed #be1jjj4 7#b7 ,aggregate limitation ,the aggregate amount of credits determined under subsection 7a7 for all taxable years within any consecutive #aj-year period may not exceed #ajj1jjj4 7c7 ,zero-,emission electric lawn1 garden1 and landscape equipment ,for purposes of this section1 the term zero-emission electric lawn1 garden1 and landscape equipment means-- 7#a7 any equipment which-- 7,a7 is-- 7i7 used primarily for lawn1 garden1 or landscaping purposes1 and 7ii7 powered-- 7,i7 by an electric motor drawing current from solar power1 chargeable batteries1 replaceable batteries1 fuel cells1 or through electricity drawn through a cord from the electrical power grid1 or 7,,ii7 by such alternative power sources as the ,secretary may identify as generating zero-emissions1 and 7,b7 is not powered-- 7i7 by a gasoline or diesel generator1 or 7ii7 solely through manual effort1 7#b7 any zero-emission generator used to charge equipment described in paragraph 7#a71 7#c7 any battery which-- 7,a7 is used to charge or operate equipment described in paragraph 7#a71 and 7,b7 is not included as part of such equipment1 and 7#d7 any property used to retrofit existing lawn1 garden1 or landscaping equipment to allow such equipment to operate without generating emissions4 7d7 ,collaboration with ,department of ,energy ,for purposes of identifying alternative power sources under subsection 7c77#a77;,a77ii77,,ii71 the ,secretary may consult with the ,secretary of ,energy4 7e7 ,product identification number requirement ,with respect to any zero-emission electric lawn1 garden1 and landscape equipment placed in service after ,december #ca1 #bjbe1 rules similar to the rules of section #be;,c7h7 shall apply for purposes of this section4 7f7 ,denial of double benefit 7#a7 ,in general ,no credit shall be allowed under subsection 7a7 with respect to any property for which a deduction or credit is allowed under any other provision of this chapter4 7#b7 ,exception ,paragraph 7#a7 shall not apply with respect to any deduction allowed under section #afg7;a7 to which section #afh7k7 applies for the taxable year in which the property is placed in service4 7g7 ,exception from recapture in event of bankruptcy or business dissolution ,with respect to any zero-emission electric lawn1 garden1 and landscape equipment for which a credit was determined under subsection 7a71 section #ej7;a77#a7 shall not apply if such equipment is disposed of1 or otherwise ceases to be investment credit property with respect to the taxpayer1 due to-- 7#a7 the dissolution or bankruptcy of the trade or business in which such equipment was used1 or 7#b7 any other circumstances as the ,secretary may prescribe in regulations4 7h7 ,termination ,this section shall not apply with respect to any property placed in service during any taxable year beginning after the date which is #e years after the date of enactment of this section4 4 7b7 ,elective payment and transfer of credit 7#a7 ,elective payment ,section #fdag7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#ac7 ,the credit for zero-emission electric lawn1 garden1 and landscape equipment under section #dh;,f4 4 7#b7 ,transfer ,section #fdah7;f77#a77;,a7 of the ,internal ,revenue ,code of #aihf1 as amended by section #gjeba of ,public ,law #aai-ba1 is amended by adding at the end the following3 7xiii7 ,the credit for zero-emission electric lawn1 garden1 and landscape equipment under section #dh;,f4 4 7c7 ,conforming amendments 7#a7 ,section #df of the ,internal ,revenue ,code of #aihf1 as amended by section #acgjb of ,public ,law #aag-afi1 is amended-- 7,a7 in paragraph 7#f71 by striking and at the end1 7,b7 in paragraph 7#g71 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following3 7#h7 the credit for zero-emission electric lawn1 garden1 and landscape equipment4 4 7#b7 ,section #di7;a77#a77;,c7 of such ,code1 as amended by section #acgjb of ,public ,law #aag-afi1 is amended-- 7,a7 in clause 7vii71 by striking and at the end1 7,b7 in clause 7viii71 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following3 7ix7 the basis of any zero-emission electric lawn1 garden1 and landscape equipment under section #dh;,f4 4 7d7 ,clerical amendment ,the table of sections for subpart ,e of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #dh;,e the following new item3 ,sec4 #dh;,f4 ,zero-emission electric lawn1 garden1 and landscape equipment credit4 4 7e7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbd4