Promoting Reduction of Emissions through Landscaping Equipment Act
Sponsored By: Senator Sen. Heinrich, Martin [D-NM]
Introduced
Summary
Creates a 40% business tax credit for zero-emission electric lawn, garden, and landscape equipment. This bill would make electric mowers, trimmers, batteries, generators, and retrofit kits cheaper for businesses and owners by cutting their after-tax cost.
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- Helps landscaping businesses and property owners by lowering the upfront cost of qualifying yard equipment. The credit has annual and 10-year aggregate caps of $25,000 and $100,000 respectively.
- Defines eligible gear as equipment powered by solar, chargeable or replaceable batteries, fuel cells, or grid electricity. It also covers zero-emission generators, stand-alone batteries, and property used to retrofit existing equipment.
- Would apply to property placed in service after December 31, 2024 and would sunset five years after enactment. The bill bars double tax benefits for the same property and adds elective payment and transfer options for the credit.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax credit for electric yard equipment
This bill would create a new tax credit equal to 40% of the cost of qualifying zero-emission lawn, garden, or landscaping equipment you place in service. The credit would be limited to $25,000 per taxable year and to $100,000 total over any consecutive 10-year period. It would apply to property placed in service after December 31, 2024, with product-identification rules starting for property placed in service after December 31, 2025. Gasoline- or diesel-generator-powered tools and manually powered tools would not qualify, and you generally could not claim other tax benefits for the same property (with a narrow depreciation exception for the year placed in service). The bill would allow elective direct payment or transfer of the credit, protect it from recapture in some bankruptcy or dissolution cases, and would expire five years after enactment.
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Sponsors & CoSponsors
Sponsor
Sen. Heinrich, Martin [D-NM]
NM • D
Cosponsors
Sen. Schiff, Adam B. [D-CA]
CA • D
Sponsored 3/5/2026
Roll Call Votes
No roll call votes available for this bill.
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