,,ii  #aai? ,,congress  #b;d ,session   
,s4 #djba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #e1 #bjbf,mr4     
,he9ri* 7= himself & ,mr4 ,s*iff7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 ,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 = 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 ,!
 am\nt ( any cr$it det]m9$ "u subsection
 7a7 = any taxable ye> may n exce$      
#be1jjj4  7#b7 ,aggregate limitation ,! 
aggregate am\nt ( cr$its det]m9$ "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 any       
equipm5t :i*-- 7,a7 is-- 7i7 us$        
prim>ily = lawn1 g>d51 or l&scap+       
purposes1 &  7ii7 p[]$-- 7,i7 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
  7,,ii7 by su* alt]native p[] s\rces z 
! ,secret>y may id5tify z g5]at+        

z]o-emissions1 &  7,b7 is n p[]$-- 7i7  
by a gasol9e or diesel g5]ator1 or  7ii7
 solely ?r\gh manual ef=t1  7#b7 any    
z]o-emission g5]ator us$ to *>ge        
equipm5t describ$ 9 p>agraph 7#a71  7#c7
 any batt]y :i*-- 7,a7 is us$ to *>ge or
 op]ate equipm5t describ$ 9 p>agraph    
7#a71 &  7,b7 is n includ$ z "p ( su*   
equipm5t1 &  7#d7 any prop]ty us$ to    
retr(it exi/+ lawn1 g>d51 or l&scap+    
equipm5t to all[ su* equipm5t to op]ate 
)\t g5]at+ emissions4  7d7              
,collaboration ) ,dep>tm5t ( ,en]gy ,=  
purposes ( id5tify+ alt]native p[]      
s\rces "u subsection                    
7c77#a77;,a77ii77,,ii71 ! ,secret>y may 
consult ) ! ,secret>y ( ,en]gy4  7e7    
,product id5tification numb] requirem5t 
,) respect to any z]o-emission electric 
lawn1 g>d51 & l&scape equipm5t plac$ 9  
s]vice aft] ,decemb] #ca1 #bjbe1 rules  
simil> to ! rules ( section #be;,c7h7   
%all apply = purposes ( ?is section4    
7f7 ,d5ial ( d\ble b5efit  7#a7 ,9 g5]al
 ,no cr$it %all be all[$ "u subsection  

7a7 ) respect to any prop]ty = :i* a    
d$uction or cr$it is all[$ "u any o!r   
provision ( ?is *apt]4  7#b7 ,exception 
,p>agraph 7#a7 %all n apply ) respect to
 any d$uction all[$ "u section #afg7;a7 
to :i* section #afh7k7 applies = !      
taxable ye> 9 :i* ! prop]ty is plac$ 9  
s]vice4  7g7 ,exception f recapture 9   
ev5t ( bankruptcy or bus9ess dissolution
 ,) respect to any z]o-emission electric
 lawn1 g>d51 & l&scape equipm5t = :i* a 
cr$it 0 det]m9$ "u subsection 7a71      
section #ej7;a77#a7 %all n apply if su* 
equipm5t is dispos$ (1 or o!rwise ceases
 to be inve/m5t cr$it prop]ty ) respect 
to ! taxpay]1 due to-- 7#a7 !           
dissolution or bankruptcy ( ! trade or  
bus9ess 9 :i* su* equipm5t 0 us$1 or    
7#b7 any o!r circum/ances z ! ,secret>y 
may prescribe 9 regulations4  7h7       
,t]m9ation ,?is section %all n apply )  
respect to any prop]ty plac$ 9 s]vice   
dur+ any taxable ye> beg9n+ aft] ! date 
:i* is #e ye>s aft] ! date ( enactm5t ( 
?is section4  4  7b7 ,elective paym5t & 

transf] ( cr$it  7#a7 ,elective paym5t  
,section #fdag7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3  7#ac7 ,! cr$it = z]o-emission
 electric lawn1 g>d51 & l&scape equipm5t
 "u section #dh;,f4  4  7#b7 ,transf]   
,section #fdah7;f77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$ by      
section #gjeba ( ,public ,law #aai-ba1  
is am5d$ by add+ at ! end ! foll[+3     
7xiii7 ,! cr$it = z]o-emission electric 
lawn1 g>d51 & l&scape equipm5t "u       
section #dh;,f4  4  7c7 ,con=m+ am5dm5ts
  7#a7 ,section #df ( ! ,int]nal ,rev5ue
 ,code ( #aihf1 z am5d$ by section      
#acgjb ( ,public ,law #aag-afi1 is      
am5d$-- 7,a7 9 p>agraph 7#f71 by /rik+ &
 at ! end1  7,b7 9 p>agraph 7#g71 by    
/rik+ ! p]iod at ! end & ins]t+ 1 &1 &  
7,c7 by add+ at ! end ! foll[+3  7#h7 ! 
cr$it = z]o-emission electric lawn1     
g>d51 & l&scape equipm5t4  4  7#b7      
,section #di7;a77#a77;,c7 ( su* ,code1 z
 am5d$ by section #acgjb ( ,public ,law 
#aag-afi1 is am5d$-- 7,a7 9 clause      

7vii71 by /rik+ & at ! end1  7,b7 9     
clause 7viii71 by /rik+ ! p]iod at ! end
 & ins]t+ 1 &1 &  7,c7 by add+ at ! end 
! foll[+3  7ix7 ! basis ( any           
z]o-emission electric lawn1 g>d51 &     
l&scape equipm5t "u section #dh;,f4  4  
7d7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,e ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf 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$it4  4  7e7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjbd4