S.Amdt. 222

SA 222. Mr. LEAHY submitted an amendment intended to be proposed to
amendment SA 98 proposed by Mr. Inouye (for himself and Mr. Baucus) to
the bill H.R. 1, making supplemental appropriations for job
preservation and creation, infrastructure investment, energy efficiency
and science, assistance to the unemployed, and State and local fiscal
stabilization, for fiscal year ending September 30, 2009, and for other
purposes; which was ordered to lie on the table; as follows:

On page 461, after line 10, insert the following:

SEC. 1124. CREDIT FOR BATTERY POWERED LAWN MOWERS.

(a) Allowance of Credit.--Subpart A of part IV of
subchapter A of chapter 1 is amended by inserting after
section 25D the following new section:

``SEC. 25E. CREDIT FOR BATTERY POWERED LAWN MOWERS.

``(a) Allowance of Credit.--In the case of an individual,
there shall be allowed as a credit against the tax imposed by
this chapter an amount equal to so much of the qualified
battery powered lawn mower expenses for the taxable year as
does not exceed $100.
``(b) Qualified Battery Powered Lawn Mower Expenses.--For
purposes of this section--
``(1) In general.--The term `qualified battery powered lawn
mower expenses' means the cost of any battery powered lawn
mower the original use of which commences with the taxpayer
and which is placed in service by the taxpayer during the
taxable year.
``(2) Battery powered lawn mower.--The term `battery
powered lawn mower' means a machine primarily for cutting
grass which is powered by a motor drawing current only from
rechargeable or replaceable batteries.''.
(b) Conforming Amendments.--
(1) Section 24(b)(3)(B) is amended by striking ``and 25B''
and inserting ``, 25B, and 25E''.
(2) Section 25(e)(1)(C)(ii) is amended by inserting
``25E,'' after ``25D,''.
(3) Section 25B(g)(2) is amended by striking ``section 23''
and inserting ``sections 23 and 25E''.
(4) Section 904(i) is amended by striking ``and 25B'' and
inserting ``25B, and 25E''.
(5) Section 1400C(d)(2) is amended by striking ``and 25D''
and inserting ``25D, and 25E''.

[[Page S1558]]

(c) Clerical Amendment.--The table of sections for subpart
A of part IV of subchapter A of chapter 1 is amended by
inserting after the item relating to section 25D the
following new item:

``Sec. 25E. Credit for battery powered lawn mowers.''.

(d) Effective Date.--The amendments made by this section
shall apply to purchases made after the date of the enactment
of this Act.
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