CA AB2760

Establishes the Lower Emissions Equipment at Seaports and Intermodal Yards Program, administered by the State Air Resources Board, operating until January 1, 2032.

Requires the state board to approve cargo handling equipment as "covered equipment" if it demonstrates cumulative emissions lower than the regulatory baseline or meets European Union zero-emission standards.

Covered equipment must demonstrate at least 10 percent immediate reductions in nitrogen oxides and diesel particulate matter upon initial use, plus cumulative reductions over the equipment's useful life.

Provides that covered equipment purchased before January 1, 2027, cannot be required to retire, replace, retrofit, or repower until the end of its certified useful life (or January 1, 2045 for rubber-tired gantry cranes, whichever is earlier).

Requires the state board to establish application fees deposited in the Air Pollution Control Fund and to evaluate the program's impact on state and local clean air goals by January 1, 2027 and January 1, 2031.