California AB2186: Personal Income Tax Law: exclusions: reparations programs.

What the bill says

An act to add and repeal Section 17139 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Personal Income Tax Law: exclusions: reparations programs. 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…

From the enrolled text, August 24, 2026:

An act to add and repeal Section 17139 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Personal Income Tax Law: exclusions: reparations programs. 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. MAJORITY NO YES NO YES NO YES NO NO NO NO The people of the State of California do enact as follows: SECTION 1. Section 17139 is added to the Revenue and Taxation Code , to read: 17139. (a) For taxable years beginning on or after January 1, 2028, and before January 1, 2033, …

Read the full official text

Sponsors

• Tina McKinnor (D, AD61) · primary sponsor
• John Harabedian (D, AD41)
• Grayson, Timothy (D, SD09)

Latest actions

1. September 30, 2026: Vetoed by Governor.
2. August 27, 2026: Enrolled and presented to the Governor at 4 p.m.
3. August 20, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16.).
4. August 20, 2026: Senate amendments concurred in. To Engrossing and Enrolling.
5. August 20, 2026: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16. Page 6325.).
6. August 19, 2026: Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 10. Page 2186.).
7. August 19, 2026: In Assembly. Concurrence in Senate amendments pending.
8. August 19, 2026: Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 9.).
9. August 13, 2026: Read second time. Ordered to third reading.
10. August 13, 2026: From committee: Do pass. (Ayes 5. Noes 2.) (August 13).

Votes

• AB 2186 McKinnor Concurrence in Senate Amendments (August 20, 2026): 58 yea, 16 nay, passed
• Assembly 3rd Reading AB2186 McKinnor et al. By Smallwood-Cuevas (August 19, 2026): 28 yea, 10 nay, passed
• Do pass (August 13, 2026): 5 yea, 2 nay, passed
• Placed on suspense file (August 3, 2026): 7 yea, 0 nay, passed
• Do pass, but first be re-referred to the Committee on [Appropriations] (June 24, 2026): 4 yea, 0 nay, passed
• AB 2186 McKinnor Assembly Third Reading (May 26, 2026): 58 yea, 17 nay, passed

Common questions

What is AB2186?

AB2186 is a bill in the California Legislature (2025-2026 Regular Session): Personal Income Tax Law: exclusions: reparations programs.

What does AB2186 do?

In its own words: An act to add and repeal Section 17139 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy Personal Income Tax Law: exclusions: reparations programs. 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…

What is the status of AB2186?

Vetoed as of September 30, 2026. Latest action: Vetoed by Governor. (September 30, 2026).

Who sponsored AB2186?

Tina McKinnor (D, AD61), with 2 co-sponsors.

Where is the official record for AB2186?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2186