CA AB2379

Exempts emergency preparation items from California sales and use taxes during a 3-day period from 12:01 a.m. on the Saturday before the last Monday in June through midnight on the last Monday in June, effective January 1, 2021 through January 1, 2023.

Defines emergency preparation items as portable generators (under $1,500), batteries, coolers, first aid kits, fire extinguishers, flashlights, radios, fuel containers, tarps, and related items (each under $75, except generators).

The exemption automatically expires on January 1, 2023, and the section is repealed as of that date.

Prohibits the state from reimbursing local agencies for sales and use tax revenue losses resulting from this exemption, notwithstanding existing reimbursement requirements.

Takes effect immediately as a tax levy and expresses legislative intent to comply with tax expenditure reporting requirements under Revenue and Taxation Code Section 41.