# 119-s-4021: Promoting Reduction of Emissions through Landscaping Equipment Act

119-s-4021, Promoting Reduction of Emissions through Landscaping Equipment Act, is a 119th Congress bill sponsored by Sen. Heinrich, Martin [D-NM] (D-NM); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-4021
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4021
- Congress: 119
- Title: Promoting Reduction of Emissions through Landscaping Equipment Act
- Status: introduced
- Introduced: 2026-03-05
- Sponsor: Sen. Heinrich, Martin [D-NM] (D-NM)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (1)

- Sen. Schiff, Adam B. [D-CA] (D-CA), 2026-03-05T00:00:00.000Z

## Provisions PRIA read

- Tax credit for electric yard equipment: benefit, high. 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 pla…

## Related bills

- 119-s-4949: Water Resources Development Act of 2026
- 119-s-5283: Momnibus Act
- 119-s-1507: Agriculture Resilience Act of 2025
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-51: Washington, D.C. Admission Act

## Sources
- [119-s-4021 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4021)

## Related
- [119-s-4949: Water Resources Development Act of 2026](https://policyrisk.com/legislation/119-s-4949)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-1507: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-s-1507)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4021 (as of 2026-04-21).