Sponsors (10)
The bill makes zero-emission lawn and landscape equipment much more affordable and easier to adopt—especially for homeowners and small businesses—while imposing federal budget costs, administrative complexity, and time/size limits that may leave larger operators and some rural/off-grid users underserved.
Homeowners and small businesses get large, direct financial help to buy or convert to zero-emission lawn and landscape equipment via a refundable/transferable tax credit (40% up to $25,000/year, $100,000 per 10 years), lowering upfront costs and improving liquidity for buyers without tax liability.
Replacing gas-powered machines with eligible zero-emission equipment can reduce local air pollution and community exposure to combustion emissions.
The credit explicitly covers retrofit kits, standalone batteries, and zero-emission chargers, making it easier and less costly to convert existing equipment and adopt electrified workflows.
The credit adds federal tax expenditures that increase budgetary pressure and could require offsets (higher revenues or spending cuts), potentially affecting taxpayers broadly.
The five-year sunset on the credit for new purchases creates a short implementation window and uncertainty for longer-term investment and planning by purchasers and vendors.
Annual ($25,000) and 10-year ($100,000) caps may leave larger landscaping businesses with high equipment needs partially unsupported, limiting the credit's usefulness for high-capital operators.
Based on analysis of 4 sections of legislative text.
Creates a 40% federal investment tax credit for qualifying zero-emission lawn, garden, and landscape equipment with annual and decadal caps and transfer/election options.
Introduced March 5, 2026 by Jose Luis Correa · Last progress March 5, 2026
Creates a new federal investment tax credit equal to 40% of the basis of qualifying zero-emission lawn, garden, and landscape equipment placed in service by a taxpayer, subject to a $25,000 annual cap and a $100,000 aggregate cap per consecutive 10-year period. The credit covers electric- or other designated zero-emission power sources, standalone batteries and chargers used to power covered equipment, and certain retrofit work; it disallows double benefits, includes limited recapture relief, allows elective payment and transferability, and sunsets after a defined period.