SB 727 creates a Small Non-Road Engine Purchase Incentive Program under the Texas Emissions Reduction Plan. It establishes incentives to reduce emissions from two-stroke and four-stroke engines with less than 25 horsepower by encouraging the purchase of electrically powered or alternative technology engines and related batteries. Eligible purchases must reduce emissions in Texas, and incentives may cover up to 80% of the costs. The Texas Commission on Environmental Quality (TCEQ) is tasked with implementing the program and setting criteria for eligibility and incentive amounts.