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HOUSE DOCKET, NO. 2082 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3055
The Commonwealth of Massachusetts
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PRESENTED BY:
Michelle L. Ciccolo
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act to provide a tax credit for electric landscaping equipment for small yard care businesses.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Michelle L. Ciccolo15th Middlesex1/15/2025 1 of 2
HOUSE DOCKET, NO. 2082 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3055
By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3055) of
Michelle L. Ciccolo for legislation to provide a tax credit for electric landscaping equipment for
small yard care businesses. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to provide a tax credit for electric landscaping equipment for small yard care businesses.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 The General Laws are hereby amended by inserting after section 38NN of chapter 63 of
2the General laws the following sections:
3 Section 38OO: Definitions
4 For the purposes of the following section:
5 Low noise, low emissions landscaping equivalent refers to (1) equipment primarily for
6lawn, garden or landscaping purposes, and powered by an electric motor drawing current from
7solar power, chargeable batteries, replaceable batteries, fuel cells or through electricity drawn
8through a cord from the electrical power grid, (2) batteries used to charge or operate equipment
9described in this paragraph, (3) equipment used to retrofit existing lawn, garden or landscaping
10equipment to make such equipment qualify as generating zero emissions. 2 of 2
11 Small business refers to an independently owned and operated business with a principal
12place of business in the Commonwealth and ones which are defined as a small business under
13applicable federal law or are defined by the division as small businesses pursuant to the small
14business purchasing program.
15 Section 38PP:
16 The department of revenue shall establish a tax-credit program for small businesses
17which convert gas powered landscape maintenance equipment required for their lawn care or
18landscaping business operations to low noise, low emissions, equipment. Said tax-credit would
19reduce the business’s tax liability for that year by 40% of the cost of purchasing said low noise,
20low emissions equipment up to an annual total of no more than ten thousand dollars.