A bill to amend the Internal Revenue Code of 1986 to establish a business tax credit for the purchase of zero-emission electric lawn, garden, and landscape equipment, and for other purposes.

# Summary of S 4021 **What the Bill Would Do** This bill would create a new tax credit for businesses that purchase zero-emission electric lawn, garden, and landscape equipment (such as electric mowers, leaf blowers, and other outdoor power tools). The tax credit would reduce the amount of federal income taxes that qualifying businesses owe, making it financially easier for them to switch from gas-powered to electric equipment. **Who It Affects** The bill primarily targets landscaping companies, lawn care services, and other businesses that use outdoor equipment as part of their operations.

It could indirectly benefit equipment manufacturers and retailers, as well as consumers who might see increased market availability of electric outdoor equipment. **Current Status** The bill was introduced by Senator Martin Heinrich (D-NM) during the 119th Congress and is currently in committee, meaning it has not yet been debated or voted on by the full Senate. No major amendments or procedural actions have been recorded at this time.