SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Greener Gardens Act of 2009''.

SEC. 2. CREDIT FOR QUALIFIED NONROAD EQUIPMENT.

    (a) Allowance of Credit.--Subpart B of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 is amended by inserting 
after section 30D the following new section:

``SEC. 30E. CREDIT FOR QUALIFIED NONROAD EQUIPMENT.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter an amount equal to 25 percent 
of the qualified nonroad equipment expenses for the taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) shall 
not exceed $1,000 with respect to each unit of qualified nonroad 
equipment placed in service by the taxpayer in the taxable year.
    ``(c) Qualified Nonroad Equipment Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualified nonroad equipment 
        expenses' means the cost of any qualified nonroad equipment the 
        original use of which commences with the taxpayer and which is 
        placed in service by the taxpayer during the taxable year.
            ``(2) Qualified nonroad equipment.--
                    ``(A) In general.--The term `qualified nonroad 
                equipment' means any equipment that is primarily used 
                for lawn, garden, or forestry purposes, and that is 
                described in subparagraph (B) or (C).
                    ``(B) Equipment described in subparagraph (B).--
                Equipment is described in this subparagraph if such 
                equipment--
                            ``(i) has a hybrid-electric drive train or 
                        cutting system which is powered by a generator 
                        or electrical storage device combined with a 
                        gasoline or diesel engine certified by the 
                        Environment Protection Agency at or below the 
                        current Federal standard,
                            ``(ii) is regulated by the Environmental 
                        Protection Agency as a new, spark-ignition 
                        engine under part 1054 of title 40, Code of 
                        Federal Regulations (or any successor 
                        regulation), and is at or below the Phase 3 
                        standards for exhaust and evaporative emissions 
                        under part 1060 of title 40, Code of Federal 
                        Regulations (or any successor regulation), or
                            ``(iii) is regulated by the Environmental 
                        Protection Agency as a new, compression-
                        ignition engine under part 1039 of title 40, 
                        Code of Federal Regulations (or any successor 
                        regulation), and is at or below the standards 
                        for exhaust emissions under part 1039.102 of 
                        title 40, Code of Federal Regulations (or any 
                        successor regulation), and identified for use 
                        with 100 percent biodiesel as determined by the 
                        Secretary in coordination with the Office of 
                        Energy Efficiency and Renewable Energy.
                    ``(C) Equipment described in subparagraph (C).--
                Equipment is described in this subparagraph if such 
                equipment--
                            ``(i) is powered by a motor drawing current 
                        from solar power, electricity, or rechargeable 
                        or replaceable batteries, or
                            ``(ii) is powered by alternative power 
                        sources and--
                                    ``(I) is regulated by the 
                                Environmental Protection Agency as a 
                                new, spark-ignition engine under part 
                                1054 of title 40, Code of Federal 
                                Regulations (or any successor 
                                regulation), and
                                    ``(II) is a class 1 or 2 engine 
                                certified by the Environmental 
                                Protection Agency as having an engine 
                                family that emits no more than 50 
                                percent of the number of grams per 
                                kilowatt hour of regulated pollutants 
                                allowable under Phase 3 of the exhaust 
                                emissions standards under section 103 
                                of part 1054 of title 40, Code of 
                                Federal Regulations (or any successor 
                                regulation), relating to handheld 
                                engines, or section 105 of such part, 
                                relating to nonhandheld engines, 
                                whichever is applicable.
            ``(3) Alternative power sources.--The term `alternative 
        power sources' means any alternative fuel as determined by the 
        Secretary, in coordination with the Office of Energy Efficiency 
        and Renewable Energy.
            ``(4) Unit.--The term `unit' does not include any component 
        of qualified nonroad equipment unless such component can be 
        used independently.
    ``(d) Application With Other Credits.--
            ``(1) Business credit treated as part of general business 
        credit.--So much of the credit which would be allowed under 
        subsection (a) for any taxable year (determined without regard 
        to this subsection) that is attributable to property of a 
        character subject to an allowance for depreciation shall be 
        treated as a credit listed in section 38(b) for such taxable 
        year (and not allowed under subsection (a)).
            ``(2) Personal credit.--
                    ``(A) In general.--For purposes of this title, the 
                credit allowed under subsection (a) for any taxable 
                year (determined after application of paragraph (1)) 
                shall be treated as a credit allowable under subpart A 
                for such taxable year.
                    ``(B) Limitation based on amount of tax.--In the 
                case of a taxable year to which section 26(a)(2) does 
                not apply, the credit allowed under subsection (a) for 
                any taxable year (determined after application of 
                paragraph (1)) shall not exceed the excess of--
                            ``(i) the sum of the regular tax liability 
                        (as defined in section 26(b)) plus the tax 
                        imposed by section 55, over
                            ``(ii) the sum of the credits allowable 
                        under subpart A (other than this section and 
                        sections 23, 25D, 30, 30B, and 30D) and section 
                        27 for the taxable year.
    ``(e) Special Rules.--
            ``(1) Reduction in basis.--For purposes of this subtitle, 
        the basis of any property for which a credit is allowable under 
        subsection (a) shall be reduced by the amount of such credit so 
        allowed (determined without regard to subsection (d)).
            ``(2) Denial of double benefit.--No credit shall be allowed 
        under this section for any property for which a credit is 
        allowed under any other provision of this chapter.
    ``(f) Termination.--This section shall not apply to any property 
placed in service--
            ``(1) in the case of equipment described in subsection 
        (c)(2)(B), after the date that is 2 years after the date of the 
        enactment of the Greener Gardens Act of 2009, and
            ``(2) in the case of equipment described in subsection 
        (c)(2)(C), after the date that is 5 years after such date of 
        enactment.''.
    (b) Conforming Amendments.--
            (1) Section 24(b)(3)(B) of the Internal Revenue Code of 
        1986 is amended by striking ``and 30D'' and inserting ``, 30D, 
        and 30E''.
            (2) Section 25(e)(1)(C)(ii) of such Code is amended by 
        inserting ``30E,'' after ``30D,''.
            (3) Section 25B(g)(2) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
            (4) Section 904(i) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
            (5) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (36), by striking the period at 
        the end of paragraph (37) and inserting ``, and'', and by 
        adding at the end the following new paragraph:
            ``(38) to the extent provided in section 30E(e)(1).''.
            (6) Section 1400C(d)(2) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
    (c) Credit To Be Part of Business Credit.--Section 38(b) of the 
Internal Revenue Code of 1986 is amended by striking ``plus'' at the 
end of paragraph (34), by striking the period at the end of paragraph 
(35) and inserting ``, plus,'' and by adding at the end the following:
            ``(36) the portion of the qualified nonroad equipment 
        credit to which section 30E(d)(1) applies.''.
    (d) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 30D the 
following new item:

``Sec. 30E. Credit for qualified nonroad equipment.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
Greener Gardens Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for 25%, up to $1,000, of the cost of qualified nonroad equipment. Defines "qualified nonroad equipment" as equipment that is primarily used for lawn, garden, or forestry purposes and is powered by certain alternative and renewable power sources.
To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for the purchase of certain nonroad equipment.