This bill establishes a tax credit for businesses that purchase zero-emission electric lawn, garden, and landscape equipment. The credit covers 40 percent of the cost of qualifying equipment such as electric mowers, trimmers, and related items powered by batteries, solar panels, fuel cells, or grid electricity, as well as batteries and retrofit kits used with such equipment. The annual credit is capped at $25,000 per business, with a cumulative limit of $100,000 over any ten-year period. The credit applies to equipment placed in service after December 31, 2022, and allows businesses to either claim the credit on their taxes or transfer it to another party, preventing them from taking the same deduction twice for the same equipment.