Bill > AB921

This bill provides temporary relief from air pollution regulations and sales and use taxes for backup electricity generators. Specifically, it exempts portable or emergency backup generators from air pollution regulations during a declared state of emergency due to a loss of electrical service. Additionally, for individuals and small businesses (defined as having 50 or fewer employees), it offers an income tax credit of up to $7,000 for the purchase of a backup generator, with a maximum credit of $3,500 per year, for taxable years between 2026 and 2031. Furthermore, from January 1, 2027, to January 1, 2032, it exempts from state sales and use taxes the purchase of backup electricity generators costing no more than $7,000 for noncommercial use, but this exemption does not apply to local sales and use taxes or certain dedicated local funding taxes.

Agriculture and Natural Resources

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB921