This bill establishes a federal tax credit for businesses that purchase zero-emission electric lawn, garden, and landscaping equipment. The credit covers 40 percent of the equipment cost, including electric mowers, trimmers, generators, batteries, and retrofit kits powered by solar, batteries, fuel cells, or grid electricity. Businesses can claim up to $25,000 per year in credits, with a maximum of $100,000 over any consecutive ten-year period. The legislation applies to equipment purchases made after December 31, 2022, and is designed to incentivize landscaping businesses and other enterprises to switch from gasoline-powered equipment to cleaner electric alternatives that reduce emissions.