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California 20252026

AB 2186

Personal Income Tax Law: exclusions: reparations programs.

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Source: Open States / PluralUpdated 2026-09-12 13:12:55 UTC.

Official record

Measure details

Jurisdiction
California
Session
20252026
Chamber
lower
Classification
bill
Subjects
PersonalIncomeTaxLaw, exclusions, reparationsprograms
Introduced / first action
2026-02-19 00:00:00

Alternate titles

  • Pharmacy.

Source-supplied abstracts

The Personal Income Tax Law, in modified conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2028, and before January 1, 2033, would exclude from gross income any reparations benefit or payment, as defined, received by a taxpayer during the taxable year. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Sponsors

Source-supplied history

Actions

  1. Enrolled and presented to the Governor at 4 p.m.

    executive-receipt

  2. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16. Page 6325.).

    amendment-passage, committee-passage, committee-passage-favorable

  3. In Assembly. Concurrence in Senate amendments pending.

  4. Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 9.).

    passage, reading-1, reading-3

  5. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  6. From committee: Do pass. (Ayes 5. Noes 2.) (August 13).

    committee-passage, committee-passage-favorable

  7. In committee: Referred to APPR. suspense file.

    referral-committee

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  9. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

    amendment-introduction, amendment-passage, committee-passage, reading-1, reading-2, referral-committee

  10. Referred to Com. on REV. & TAX.

    referral-committee

  11. In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1, referral-committee

  12. Read third time. Passed. Ordered to the Senate. (Ayes 58. Noes 17.)

    passage, reading-1, reading-3

  13. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  14. Read second time and amended. Ordered returned to second reading.

    amendment-passage, reading-1, reading-2

  15. From committee: Amend, and do pass as amended. (Ayes 11. Noes 4.) (May 14).

    amendment-introduction, amendment-passage, committee-passage

  16. Joint Rule 62(a), file notice suspended. (Page 5030.)

  17. In committee: Set, first hearing. Referred to APPR. suspense file.

    referral-committee

  18. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  19. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  20. Re-referred to Com. on REV. & TAX.

    referral-committee

  21. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

    amendment-introduction, amendment-passage, committee-passage, reading-1, reading-2, referral-committee

  22. Referred to Com. on REV. & TAX.

    referral-committee

  23. From printer. May be heard in committee March 22.

  24. Read first time. To print.

    reading-1

When supplied by the API

Related measures

No resolvable related measure is supplied.