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 after four years. 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 each subsequent violation. The bill also allows municipalities to enact stricter regulations on 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 models. 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. The bill mandates the adoption of necessary regulations by the Department of Environmental Protection and requires a report on the effectiveness of the tax credit within a year after its expiration.