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H 3055

An Act to provide a tax credit for electric landscaping equipment for small yard care businesses

194th Legislature (2025-2026) Introduced by Michelle Ciccolo

Massachusetts tax credit program incentivizes small yard care businesses to buy electric landscaping equipment instead of gas-powered alternatives.

Accompanied a study order, see H5309
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Bill Summary · H 3055

Legislative bill overview

H 3055 would establish a state tax credit for small yard care businesses that purchase electric landscaping equipment to replace gas-powered alternatives. The credit would help offset the higher upfront costs of electric tools like mowers, leaf blowers, and trimmers. This incentive aims to reduce emissions from the landscaping sector while supporting small business adoption of cleaner equipment.

Why is this important

Landscaping equipment is a significant source of air pollution and greenhouse gas emissions in Massachusetts, particularly since gas-powered tools are used frequently during warm seasons. Small landscaping companies often operate on thin margins and may delay equipment upgrades despite environmental benefits. A tax credit could accelerate the transition to electric equipment while addressing air quality concerns in residential neighborhoods.

Potential points of contention

  • Cost to state revenue: The fiscal impact of the tax credit is unclear—depending on participation rates and credit size, this could cost the state millions in foregone tax revenue
  • Definition of "small" business: The bill's threshold for qualifying businesses may be ambiguous, potentially affecting eligibility disputes or unintended exclusions
  • Credit design details: Questions remain about credit size, whether it's refundable, equipment eligibility categories, and whether existing equipment purchases qualify or only future ones

Compiled from official sources — confirm details with the bill’s official record.

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