1. Short title This Act may be cited as the Promoting Reduction of Emissions through Landscaping Equipment Act . 2. Tax credit for zero-emission electric lawn, garden, and landscape equipment (a) In general Section 46 of the Internal Revenue Code of 1986 is amended by redesignating paragraph (7) as paragraph (8), by redesignating the paragraph (6) relating to the advanced manufacturing investment credits as paragraph (7), by striking and at the end of paragraph (7) (as so redesignated), by striking the period at the end of paragraph (8) (as so redesiginated) and inserting , and , and by adding at the end the following new paragraph: (9) the zero-emission electric lawn, garden, and landscape equipment credit. . (b) Amount of credit Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48E the following new section: 48F. Zero-emission electric lawn, garden, and landscape equipment credit (a) In general For purposes of section 46, the credit for zero-emission electric lawn, garden, and landscape equipment determined under this section for any taxable year is an amount equal to 40 percent of the basis of any zero-emission electric lawn, garden, and landscape equipment placed in service by the taxpayer during such taxable year. (b) Limitations (1) Annual limitation The credit allowed to a taxpayer under subsection (a) for the taxable year may not exceed $25,000. (2) Aggregate limitation The aggregate amount allowed to a taxpayer under subsection (a) for all taxable years within any consecutive 10-year period may not exceed $100,000. (c) Zero-Emission electric lawn, garden, and landscape equipment For purposes of this section, the term zero-emission electric lawn, garden, and landscape equipment means— (1) equipment which— (A) is— (i) used primarily for lawn, garden, or landscaping purposes, and (ii) powered by an electric motor drawing current from solar power, chargeable batteries, replaceable batteries, fuel cells, or through electricity drawn