Bill > H3055

This bill establishes a tax credit program to help small landscaping businesses in Massachusetts transition to electric landscaping equipment. The bill defines "low noise, low emissions landscaping equipment" as tools powered by electric motors using sources like solar power, rechargeable batteries, or grid electricity, and includes equipment used to retrofit existing gas-powered landscaping tools to generate zero emissions. A "small business" is defined as an independently owned operation with its principal place of business in Massachusetts, meeting either federal small business definitions or those established by the state's small business purchasing program. Under the proposed tax credit, the Massachusetts Department of Revenue would allow qualifying small landscaping businesses to reduce their annual tax liability by 40% of the cost of purchasing electric landscaping equipment, with a maximum annual credit of $10,000. The goal of the legislation appears to be supporting small yard care businesses in adopting more environmentally friendly and potentially quieter equipment by providing a financial incentive for the transition.

Budget and Finance

https://malegislature.gov/Bills/194/H3055