HB 2303 introduces tax exemptions and market incentives for customer-sited distributed generation facilities. It exempts standby electric power devices under 200 kilowatts from state sales and use taxes if they are permanently installed. The bill also establishes a program allowing retail electric providers, municipal utilities, and electric cooperatives to aggregate customer-sited backup generators to supply electricity during power grid outages. Participants may sell excess electricity at market rates, and the program is set to expire in 2035​.