Promoting Reduction of Emissions through Landscaping Equipment Act

This bill creates a federal tax credit for businesses that purchase electric lawn, garden, and landscaping equipment that produces zero emissions. The credit allows eligible businesses to claim 40 percent of the equipment's cost as a tax reduction, with annual limits of $25,000 and a 10-year aggregate cap of $100,000. Covered equipment includes electric-powered mowers, trimmers, and other landscaping tools powered by electricity, batteries, or solar energy, as well as batteries and generators used to charge them. The credit applies to equipment placed in service after December 31, 2024, and expires five years after the bill is enacted.