Prohibits sale and use of gas-powered lawn equipment in NJ; provides CBT and gross income tax credits for purchase of certain zero-emission lawn equipment.

This bill would prohibit the sale of gas-powered lawn equipment in New Jersey three years after it takes effect, and ban its use five years after it takes effect. The law covers equipment like mowers, leaf blowers, trimmers, and chainsaws that use gasoline or gasoline-oil blends. To encourage the switch, it provides tax credits of up to 25% of the purchase price (capped at $50-$150 depending on equipment type) for zero-emission alternatives. The Department of Environmental Protection can extend the prohibitions if it determines the transition isn't cost-effective or technologically feasible, and the tax credits are limited to a $500,000 total over five years.