CA AB921

Exempts portable and emergency backup generators from State Air Resources Board emission regulations during a Governor-proclaimed state of emergency resulting in electrical service loss to any part of the state

Creates a sales and use tax exemption for backup electricity generators costing $7,000 or less when purchased for noncommercial use, effective January 1, 2027 through January 1, 2032

Limits the sales tax exemption to purchases made during the month of May only (May 1 at 12:01 a.m. through May 31 at 11:59 p.m.)

Excludes local sales and use taxes, transactions and use taxes, and state taxes dedicated to local government funding (including the Local Revenue Fund 2011) from the exemption

Requires the California Department of Tax and Fee Administration to report annually to the Legislature on the number of generators exempted and the dollar value of foregone tax revenue, beginning October 1, 2028