ABX 114: Generators: air pollution regulations: income tax credits.

This bill would exempt portable or emergency backup generators from state air pollution regulations during a declared state of emergency due to a loss of electrical service. The bill would also allow a personal income tax credit for the purchase of a backup generator, with a maximum credit of $3,500 per year. The credit would be available for the years 2026 to 2030, and the tax credit would be limited to $7,000 for individuals and small businesses. The bill requires additional information for any new tax expenditure, including specific goals and performance indicators.