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HD 2082

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

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

Creates a 40% tax credit (up to $10,000/year) for small Massachusetts yard care businesses buying electric or retrofitted zero-emission landscaping equipment.

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Bill Summary · HD 2082

Summary: HD 2082 — An Act to provide a tax credit for electric landscaping equipment for small yard care businesses

Overview

HD 2082 proposes a new tax credit within Massachusetts law to encourage small yard care businesses to replace gas-powered landscaping equipment with low-noise, low-emissions electric alternatives. The credit would be administered by the Department of Revenue and applied against a qualifying business’s annual tax liability.

Key Provisions

  • Establishment of a tax-credit program for small businesses converting landscape maintenance equipment to low-noise, low-emissions options.
  • The credit equals 40% of the cost of purchasing qualifying equipment.
  • Annual cap: The credit may not exceed $10,000 in a given year for a single business.
  • Eligible equipment: Electric landscaping equipment used for lawn, garden, or landscaping purposes, powered by electric motors drawing power from solar, rechargeable batteries, fuel cells, or electricity from the grid; includes batteries used to charge/operate such equipment and equipment used to retrofit existing equipment to achieve zero emissions.
  • Administration: The Department of Revenue will administer the credit program.

Definitions (Section 38OO)

  • Low noise, low emissions landscaping equivalent: Equipment primarily used for lawn, garden, or landscaping purposes that is powered by electric sources or retrofitted to achieve zero emissions.
  • Small business: An independently owned and operated business with a principal place of business in Massachusetts; defined as a small business under federal law or as determined by the state division under a small-business purchasing program.

Who Would Be Affected

  • Small landscaping businesses operating in Massachusetts that currently rely on gas-powered equipment.
  • Vendors and suppliers of electric landscaping equipment and retrofit technologies.
  • Individuals responsible for corporate tax planning within eligible small businesses.

Procedural and Timeline Considerations

  • The measure inserts new sections (38OO and 38PP) into Chapter 63 of the General Laws, adding definitions and the new credit program.
  • The credit would apply to the tax liability of the year in which the qualifying equipment is purchased (i.e., a reduction of the business’s tax liability for that year by 40% of the cost, subject to the $10,000 annual cap).
  • The bill assigns authority to the Department of Revenue to establish and administer the program.

Potential Impacts

  • Environmental and public health: Promotes adoption of electric, quieter landscaping equipment, potentially reducing emissions and noise.
  • Economic: Could reduce operating costs for small businesses over time and stimulate demand for electric equipment and retrofitting services.
  • Administrative: Requires Department of Revenue rules and enforcement to verify eligibility, calculate credits, and ensure compliance with the annual cap.

Notes: This is a proposed Massachusetts bill introduced in the 2025-2026 session. As drafted, it would create a targeted tax credit program to accelerate the transition from gas-powered to electric landscaping equipment for small yard care businesses.

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

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