AB 921: Generators: air pollution regulations: sales and use taxes: exemptions.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

(1)Existing law, the California Emergency Services Act, sets forth the emergency powers of the Governor under its provisions and empowers the Governor to proclaim a state of emergency for certain conditions, including fire, flood, and severe energy shortage.

Existing law requires the State Air Resources Board to adopt cost-effective and technologically feasible regulations to prohibit engine exhaust and evaporative emissions from new small off-road engines produced on or after a specified date.

This bill would exempt from those regulations and other regulations adopted by the state board the sale and purchase of portable or emergency backup generators during the period of time for which the Governor has proclaimed a state of emergency based on an emergency resulting in a loss of electrical service to any part of the state.

(2)Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.

This bill would, on and after January 1, 2027, and before January 1, 2032, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts of a qualified backup electricity generator, as defined, during the month of May, as specified. The bill would restrict the exemption to apply only to those generators with a cost not exceeding $7,000 and purchased for noncommercial purposes.

The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.

Sponsors

Sponsors by party (alphabetical): Republican 3

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. February 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. January 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. January 6, 2026Re-referred to Com. on NAT. RES.
4. January 5, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on NAT. RES. Read second time and amended.
5. March 10, 2025Referred to Coms. on NAT. RES. and Rev. & Tax.
6. February 20, 2025From printer. May be heard in committee March 22.
7. February 19, 2025Read first time. To print.