Section 6 of Chapter 62, as appearing in the 2018 Official Edition, is hereby amended by inserting at the end thereof the following:-
There shall be established an electric agricultural and landscape equipment tax credit program under which a taxpayer who operates a farm as defined in section 1A of chapter 128 or landscape business as defined by section 60L of chapter 112 may be allowed a refundable tax credit of not more than twenty-five percent of total purchase price of electric powered agricultural and landscaping equipment.
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