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CA AB2186

Bill

Status

Introduced

2/19/2026

Primary Sponsor

Tina McKinnor

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Origin

State Assembly

2025-2026 Regular Session

AI Summary

  • Excludes reparations benefits and payments from California gross income for taxable years beginning January 1, 2027, through January 1, 2032
  • Defines "reparations benefit or payment" as monetary payments, grants, trust distributions, debt forgiveness, or other financial compensation from state, local, or federal reparations programs
  • Stated purpose is to ensure reparations payments provide full compensation rather than being diminished through state income tax
  • Contains a sunset provision repealing the exclusion on December 1, 2032
  • Takes effect immediately as a tax levy

Legislative Description

Personal Income Tax Law: exclusions: reparations programs.

Last Action

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

4/28/2026

Committee Referrals

Appropriations4/28/2026
Revenue and Taxation3/16/2026

Full Bill Text

No bill text available