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 through a cord from the electrical power grid, or 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— (i) powered by gasoline or diesel generators, or (ii) powered solely through manual effort, (2) equipment designed for the repair of equipment described in subparagraph (A), (3) zero-emission generators used to charge equipment described in subparagraph (A), (4) batteries used to charge or operate equipment described in subparagraph (A), and (5) equipment used to retrofit existing lawn, garden, or landscaping equipment to make such equipment qualify as generating zero emissions. (d) Coordination rule The amount which would (but for this paragraph) be taken into account under subsection (a) with respect to any battery described in subsection (c)(2)(D) for the taxable year shall be reduced by the amount taken into account under subsection (c)(2)(A) with respect to such battery. (e) Denial of double benefit No credit shall be allowed under this section for any zero-emission electric lawn, garden, and landscape equipment for which a credit is allowed under section 48 or 48E. (f) Exception from recapture in event of bankruptcy or business dissolution If, during any taxable year, a recapture event occurs with respect to any zero-emission electric lawn, garden, and landscape equipment for which a credit was allowed under subsection (a) due to— (1) the bankruptcy or dissolution of the business, or (2) such other conditions as the Secretary may prescribe by regulations, the rules of section 50(a)(1)(A) shall not apply to such event. . (c) Clerical amendment The table