Promoting Reduction of Emissions through Landscaping Equipment Act

This bill creates a 40% tax credit for businesses and individuals purchasing new zero-emission electric lawn, garden, and landscape equipment (like electric mowers or trimmers powered by batteries, solar, or grid electricity). The credit covers 40% of the equipment's cost, with a maximum $25,000 annual credit and a $100,000 lifetime limit per taxpayer. It specifically excludes equipment powered by gasoline or diesel, and covers related items like charging generators and batteries. The credit applies to equipment placed in service after December 31, 2022.