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

This bill aims to exempt portable or emergency backup generators from state air pollution regulations during a state of emergency when electrical service is lost. The exemption would allow for the purchase and sale of these generators without restrictions on emissions. The exemption would also apply to a specific month of the year, with a cap on the cost of the generator. Additionally, the bill would exclude the exemption from local sales and use taxes and state tax rates dedicated for local government funding. The bill includes new requirements for reporting and data collection to ensure the effectiveness of the exemption.