This legislative proposal seeks to amend the Internal Revenue Code of 1986 by establishing an emergency generator tax credit . This credit allows a qualified individual to claim up to $500 against their taxes for the purchase of an emergency generator for use in their principal residence. To be considered a qualified individual, their principal residence must be located in an area that has experienced at least two "covered major disasters" within a five-year period, and they must have received individual assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act for one of those disasters. The amount of the credit is subject to an income-based reduction, decreasing by $100 for every $25,000 by which a taxpayer's modified adjusted gross income exceeds $300,000 for joint filers or $150,000 for other individuals. A "covered major disaster" is defined as a major disaster declared under the Stafford Act, excluding those declared solely for public health purposes. This credit will only be available for generators purchased within two years following the date of the Act's enactment.