California Air Resources Board

Would have provided, during a state of emergency proclaimed by the Governor involving loss of electrical service to any part of the State, that the regulations adopted under statutory direction prohibiting engine exhaust and evaporative emissions from new small off-road engines, and any other regulations adopted by CARB on emissions of portable or emergency backup generators, would not apply to the sale or purchase of portable or emergency backup generators. This bill would have provided, on and after January 1, 2027, and before January 1, 2032, an exemption from taxes imposed by the Sales and Use Tax Law for the gross receipts of a qualified backup electricity generator during the month of May. The exemption would have only applied to generators purchased for non-business use that cost $7,000 or less. Was not heard in the Assembly Natural Resources Committee.

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Summary

Provides, during a state of emergency proclaimed by the Governor that is based on an emergency resulting in a loss of electrical service to any part of the State, that the regulations adopted under statutory direction prohibiting engine exhaust and evaporative emissions from new small off-road engines, and any other regulations adopted by CARB governing the emissions of portable or emergency backup generators, shall not apply to the sale or purchase of portable or emergency backup generators. The bill allows a tax credit for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, equal to the amount incurred by a person or small business, during the taxable year for the purchase of a backup generator, as specified. Was not heard in the Assembly Natural Resources Committee.

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Summary

Would have, during a state of emergency proclaimed by the Governor that is based on an emergency resulting in a loss of electrical service to any part of the State, provided that the regulations adopted under statutory direction prohibiting engine exhaust and evaporative emissions from new small off-road engines, and any other regulations adopted by CARB governing the emissions of portable or emergency backup generators, shall not apply to the sale or purchase of portable or emergency backup generators. The bill would have allowed a tax credit for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, equal to the amount incurred by a person or small business, during the taxable year for the purchase of a backup generator, as specified. Remains at the Assembly Desk.

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