This bill aims to phase out the sale and use of gas-powered leaf blowers in New Jersey, specifically targeting those with two-stroke engines starting two years after the bill's effective date, and four-stroke engines in residential areas starting four years after the effective date. The use of four-stroke gas-powered leaf blowers will be restricted to non-residential areas during specific times of the year. Violations of these provisions will result in civil penalties, with commercial entities facing fines between $500 and $1,000 for subsequent offenses, while other individuals will incur a $25 penalty for subsequent violations. The bill also allows municipalities to adopt stricter regulations regarding gas-powered leaf blowers and exempts those used for pest management applications.

To encourage the transition to electric leaf blowers, the bill introduces a tax credit against the corporation business tax for taxpayers who purchase electric leaf blowers to replace gas-powered ones. This credit can cover up to 50% of the purchase cost, including necessary batteries and charging equipment, and is available for six years. Taxpayers must apply for certification from the Commissioner of Environmental Protection to qualify for the credit, providing proof of purchase and replacement of the gas-powered blower. Additionally, the Department of Environmental Protection is tasked with implementing the bill's provisions and reporting on the effectiveness of the tax credit within a year after its expiration.