California ABX114 proposes income tax credits for backup generator purchases and exempts such generators from certain air pollution regulations.
California ABX114 proposes income tax credits for individuals and small businesses for the purchase of backup electricity generators, up to $7,000, for use in residences or commercial properties. The credit is limited to $3,500 per taxable year and is applicable for years beginning on or after January 1, 2026, and before January 1, 2031. The bill also exempts the sale and purchase of portable or emergency backup generators from certain air pollution regulations during a state of emergency declared by the Governor due to a loss of electrical service.
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