An Act to provide a tax credit for electric landscaping equipment for small yard care businesses

HD 2082 creates a 40% tax credit for small Massachusetts landscaping businesses that convert gas-powered equipment to qualifying low-emission electric alternatives. The credit covers 40% of the equipment purchase cost, capped at $10,000 per business annually, and applies to equipment meeting specific electric power criteria (solar, batteries, or grid-powered). It directly affects small, independently owned yard care businesses operating within Massachusetts that replace gas equipment with eligible electric models. The Department of Revenue must establish this program to reduce eligible businesses' tax liability for qualifying equipment purchases.