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 described in paragraph (1), and (B) is not included as part of such equipment, and (4) any property used to retrofit existing lawn, garden, or landscaping equipment to allow such equipment to operate without generating emissions. (d) Denial of double benefit (1) In general No credit shall be allowed under subsection (a) with respect to any property for which a deduction or credit is allowed under any other provision of this chapter. (2) Exception Paragraph (1) shall not apply with respect to any deduction allowed under section 167(a) to which section 168(k) applies for the taxable year in which the property is placed in service. (e) Exception from recapture in event of bankruptcy or business dissolution With respect to any zero-emission electric lawn, garden, and landscape equipment for which a credit was determined under subsection (a), section 50(a)(1) shall not apply if such equipment is disposed of, or otherwise ceases to be investment credit property with respect to the taxpayer, due to— (1) the dissolution or bankruptcy of the trade or business in which such equipment was used, or (2) any other circumstances as the Secretary may prescribe in regulations. . (b) Elective payment and transfer of credit (1) Elective payment Section 6417(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (13) The credit for zero-emission electric lawn, garden, and landscape equipment under section 48F. . (2) Transfer Section 6418(f)(1)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (xii) The credit for zero-emission electric lawn, garden, and landscape equipment under section 48F. . (c) Conforming amendments (1) Section 46 of the Internal Revenue Code of 1986, as amended by section 13702 of Public Law