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 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 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 amount of any credit determined under subsection (a) for any taxable year may not exceed $25,000. (2) Aggregate limitation The aggregate amount of credits determined 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) any equipment which— (A) is— (i) used primarily for lawn, garden, or landscaping purposes, and (ii) powered— (I) by an electric motor drawing current from solar power, chargeable batteries, replaceable batteries, fuel cells, or through electricity drawn through a cord from the electrical power grid, or (II) by such alternative power sources as the Secretary, after consultation with the Principal Deputy Assistant Secretary for the Office of Energy Efficiency and Renewable Energy of the Department of Energy, may identify as generating zero-emissions, and (B) is not powered— (i) by a gasoline or diesel generator, or (ii) solely through manual effort, (2) any zero-emission generator used to charge equipment described in paragraph (1), (3) any battery which— (A) is used to charge or operate equipment