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 HR 7821 **What the Bill Would Do** This bill would create a tax credit (a reduction in taxes owed) for businesses that purchase zero-emission electric equipment used for lawn care, gardening, and landscaping work. Essentially, companies that buy electric mowers, leaf blowers, trimmers, and similar equipment would receive a tax benefit as an incentive to switch from gas-powered alternatives to electric versions. **Who It Affects** The primary beneficiaries would be landscaping companies, lawn care services, garden maintenance businesses, and other commercial operators who use this type of equipment. The bill could indirectly benefit consumers if businesses pass along some savings, and it supports the broader goal of reducing emissions from small equipment. **Current Status** The bill is currently in committee, meaning it has been introduced but has not yet been debated or voted on by the full House.

It was sponsored by Representative J. Luis Correa, a Democrat from California. No further action has occurred at this time.