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 bill outlines specific timeframes for the use of four-stroke gas-powered leaf blowers in non-residential areas and establishes penalties for violations, including warnings for first offenses and civil penalties for subsequent offenses. It also allows municipalities to adopt stricter regulations regarding gas-powered leaf blowers and exempts those used for pest management applications from these restrictions.

In addition to the prohibitions, the bill incentivizes the transition to electric leaf blowers by providing 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 or charging equipment, and is available for six years. To qualify, taxpayers must apply for certification from the Commissioner of Environmental Protection, demonstrating the purchase and replacement of the gas-powered blower. The bill also 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.