Promoting Reduction of Emissions through Landscaping Equipment Act

This bill creates a business tax credit for companies that purchase zero-emission electric lawn, garden, and landscaping equipment. The credit equals 40 percent of the equipment's cost, with annual limits of $25,000 and a ten-year aggregate cap of $100,000 per business. Eligible equipment includes electric-powered mowers, trimmers, and other landscaping tools powered by solar, batteries, fuel cells, or grid electricity, as well as batteries and generators used to power them. The credit applies to equipment placed in service after December 31, 2024, and expires five years after the bill is enacted.