Promoting Reduction of Emissions through Landscaping Equipment Act

Tax credit for zero-emission landscaping equipment

This bill would create a business tax credit equal to 40% of the basis in qualifying zero-emission lawn, garden, and landscape equipment. The credit would be capped at $25,000 per taxable year and at $100,000 total across any consecutive 10-year period. It would apply to property placed in service after December 31, 2024 and would stop applying for property placed in service in taxable years that begin more than five years after enactment. Equipment placed in service after December 31, 2025 would need a Product Identification Number like other energy credits, and the credit could be transferred or taken as an elective direct payment but could not be claimed with other credits or deductions for the same property (with a narrow exception for certain depreciation rules).