AB 2186 — Personal Income Tax Law: exclusions: reparations programs.
Last action — Vetoed by Governor.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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5To Executive
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6Enacted
This bill has been sent to the executive. Introduced February 19, 2026. It awaits signature.
Vetoed by Governor Gavin Newsom (Democratic) on September 30, 2026.
Next likely step: the executive signs it into law or issues a veto.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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To Executive
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 D).
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Cleared a recorded vote
Passed 9 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill excludes certain reparations payments from taxable income.
Starting in 2028, this bill will allow taxpayers to exclude reparations payments from their gross income. It also sets requirements for documenting new tax expenditures.
Summary
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.
Bill Text
- Enrolled 08/24/26 - Enrolled Current pdf August 24, 2026
- Amended 06/16/26 - Amended Senate pdf June 16, 2026
- Amended 05/18/26 - Amended Assembly pdf May 18, 2026
- Amended 03/16/26 - Amended Assembly pdf March 16, 2026
- Introduced 02/19/26 - Introduced pdf February 19, 2026
- AB2186 View text html
Action History
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Vetoed by Governor.
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Enrolled and presented to the Governor at 4 p.m.
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Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16. Page 6325.).
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In Assembly. Concurrence in Senate amendments pending.
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Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 9.).
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Read second time. Ordered to third reading.
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From committee: Do pass. (Ayes 5. Noes 2.) (August 13).
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In committee: Referred to APPR. suspense file.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
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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.
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Referred to Com. on REV. & TAX.
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In Senate. Read first time. To Com. on RLS. for assignment.
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Read third time. Passed. Ordered to the Senate. (Ayes 58. Noes 17.)
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Read second time. Ordered to third reading.
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Read second time and amended. Ordered returned to second reading.
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From committee: Amend, and do pass as amended. (Ayes 11. Noes 4.) (May 14).
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Joint Rule 62(a), file notice suspended. (Page 5030.)
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In committee: Set, first hearing. Referred to APPR. suspense file.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR.
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In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
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Re-referred to Com. on REV. & TAX.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
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Referred to Com. on REV. & TAX.
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From printer. May be heard in committee March 22.
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Read first time. To print.
Sponsors
- Tina McKinnor · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on · 28 voted No
Sponsors (1)
- McKinnor, Tina Democratic
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 0 | 15 | 0 | 3 |
| Democratic | 53 | 0 | 0 | 1 |
| Unaffiliated | 5 | 1 | 0 | 1 |
| Total | 58 | 16 | 0 | 5 |
| % of votes cast | 73% | 20% | 0% | 6% |
How each member voted (79)
| Member | Party | Vote |
|---|---|---|
| Patterson | — | Nay |
| Ávila Farías | — | Yea |
| Rivas | — | Yea |
| Carrillo | — | Yea |
| Fong | — | Yea |
| Garcia | — | Not Voting |
| Lowenthal | — | Yea |
| Addis, Dawn | Democratic | Yea |
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Ahrens, Patrick | Democratic | Yea |
| Alvarez, David | Democratic | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Bains, Jasmeet | Democratic | Yea |
| Bauer-Kahan, Rebecca | Democratic | Yea |
| Bennett, Steve | Democratic | Yea |
| Berman, Marc | Democratic | Yea |
| Boerner, Tasha | Democratic | Yea |
| Bonta, Mia | Democratic | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Caloza, Jessica | Democratic | Yea |
| Connolly, Damon | Democratic | Yea |
| Elhawary, Sade | Democratic | Yea |
| Gabriel, Jesse | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| González, Mark | Democratic | Yea |
| Haney, Matt | Democratic | Yea |
| Harabedian, John | Democratic | Yea |
| Hart, Gregg | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Jackson, Corey A. | Democratic | Yea |
| Kalra, Ash | Democratic | Yea |
| Krell, Maggy | Democratic | Yea |
| Lee, Alex | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Muratsuchi, Al | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Ortega, Liz | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Papan, Diane | Democratic | Yea |
| Patel, Darshana R. | Democratic | Not Voting |
| Pellerin, Gail | Democratic | Yea |
| Petrie-Norris, Cottie | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Yea |
| Ramos, James C. | Democratic | Yea |
| Ransom, Rhodesia | Democratic | Yea |
| Rodriguez, Celeste | Democratic | Yea |
| Rodriguez, Michelle | Democratic | Yea |
| Rogers, Chris | Democratic | Yea |
| Rubio, Blanca E. | Democratic | Yea |
| Schiavo, Pilar | Democratic | Yea |
| Schultz, Nick | Democratic | Yea |
| Sharp-Collins, LaShae | Democratic | Yea |
| Solache, Jr., José Luis | Democratic | Yea |
| Soria, Esmeralda | Democratic | Yea |
| Stefani, Catherine | Democratic | Yea |
| Valencia, Avelino | Democratic | Yea |
| Ward, Christopher M. | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Wilson, Lori D. | Democratic | Yea |
| Zbur, Rick Chavez | Democratic | Yea |
| Alanis, Juan | Republican | Not Voting |
| Castillo, Leticia | Republican | Nay |
| Chen, Phillip | Republican | Not Voting |
| Davies, Laurie | Republican | Nay |
| DeMaio, Carl | Republican | Nay |
| Dixon, Diane | Republican | Nay |
| Ellis, Stan | Republican | Nay |
| Flora, Heath | Republican | Nay |
| Gonzalez, Jeff | Republican | Nay |
| Hadwick, Heather | Republican | Nay |
| Hoover, Josh | Republican | Nay |
| Johnson, Natasha | Republican | Nay |
| Lackey, Tom | Republican | Not Voting |
| Macedo, Alexandra | Republican | Nay |
| Sanchez, Kate | Republican | Nay |
| Ta, Tri | Republican | Nay |
| Tangipa, David J. | Republican | Nay |
| Wallis, Greg | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 28 | 0 | 0 | 2 |
| Republican | 0 | 10 | 0 | 0 |
| Total | 28 | 10 | 0 | 2 |
| % of votes cast | 70% | 25% | 0% | 5% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 1 | 0 | 0 |
| Republican | 0 | 9 | 0 | 0 |
| Democratic | 23 | 0 | 0 | 2 |
| Total | 28 | 10 | 0 | 2 |
| % of votes cast | 70% | 25% | 0% | 5% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Allen | — | Yea |
| Gonzalez | — | Yea |
| Ochoa Bogh | — | Nay |
| Pérez | — | Yea |
| Rubio | — | Yea |
| Weber Pierson | — | Yea |
| Archuleta, Bob | Democratic | Yea |
| Arreguín, Jesse | Democratic | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Blakespear, Catherine S. | Democratic | Not Voting |
| Cabaldon, Christopher | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Cortese, Dave | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Hurtado, Melissa | Democratic | Yea |
| Laird, John | Democratic | Yea |
| Limón, Monique | Democratic | Not Voting |
| McGuire, Mike | Democratic | Yea |
| McNerney, Jerry | Democratic | Yea |
| Menjivar, Caroline | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Reyes, Eloise Gómez | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Smallwood-Cuevas, Lola | Democratic | Yea |
| Stern, Henry I. | Democratic | Yea |
| Umberg, Thomas J. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Nay |
| Choi, Steven S. | Republican | Nay |
| Dahle, Megan | Republican | Nay |
| Grove, Shannon | Republican | Nay |
| Jones, Brian W. | Republican | Nay |
| Niello, Roger W. | Republican | Nay |
| Seyarto, Kelly | Republican | Nay |
| Strickland, Tony | Republican | Nay |
| Valladares, Suzette Martinez | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 0 | 2 | 0 | 0 |
| Total | 5 | 2 | 0 | 0 |
| % of votes cast | 71% | 29% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Cabaldon, Christopher | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Dahle, Megan | Republican | Nay |
| Seyarto, Kelly | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Cabaldon, Christopher | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 4 | 0 | 0 | 0 |
| Republican | 0 | 0 | 0 | 1 |
| Total | 4 | 0 | 0 | 1 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| McNerney, Jerry | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 56 | 0 | 0 | 3 |
| Republican | 1 | 17 | 0 | 2 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 58 | 17 | 0 | 5 |
| % of votes cast | 73% | 21% | 0% | 6% |
How each member voted (80)
| Member | Party | Vote |
|---|---|---|
| Ávila Farías | — | Yea |
| Addis, Dawn | Democratic | Yea |
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Ahrens, Patrick | Democratic | Yea |
| Alvarez, David | Democratic | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Bains, Jasmeet | Democratic | Yea |
| Bauer-Kahan, Rebecca | Democratic | Yea |
| Bennett, Steve | Democratic | Yea |
| Berman, Marc | Democratic | Yea |
| Boerner, Tasha | Democratic | Yea |
| Bonta, Mia | Democratic | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Caloza, Jessica | Democratic | Yea |
| Carrillo, Juan | Democratic | Yea |
| Connolly, Damon | Democratic | Yea |
| Elhawary, Sade | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| Gabriel, Jesse | Democratic | Yea |
| Garcia, Robert | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| González, Mark | Democratic | Yea |
| Haney, Matt | Democratic | Yea |
| Harabedian, John | Democratic | Yea |
| Hart, Gregg | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Jackson, Corey A. | Democratic | Yea |
| Kalra, Ash | Democratic | Yea |
| Krell, Maggy | Democratic | Yea |
| Lee, Alex | Democratic | Yea |
| Lowenthal, Josh | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Muratsuchi, Al | Democratic | Not Voting |
| Nguyen, Stephanie | Democratic | Yea |
| Ortega, Liz | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Papan, Diane | Democratic | Yea |
| Patel, Darshana R. | Democratic | Not Voting |
| Pellerin, Gail | Democratic | Yea |
| Petrie-Norris, Cottie | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Yea |
| Ramos, James C. | Democratic | Yea |
| Ransom, Rhodesia | Democratic | Yea |
| Rivas, Robert | Democratic | Yea |
| Rodriguez, Celeste | Democratic | Not Voting |
| Rodriguez, Michelle | Democratic | Yea |
| Rogers, Chris | Democratic | Yea |
| Rubio, Blanca E. | Democratic | Yea |
| Schiavo, Pilar | Democratic | Yea |
| Schultz, Nick | Democratic | Yea |
| Sharp-Collins, LaShae | Democratic | Yea |
| Solache, Jr., José Luis | Democratic | Yea |
| Soria, Esmeralda | Democratic | Yea |
| Stefani, Catherine | Democratic | Yea |
| Valencia, Avelino | Democratic | Yea |
| Ward, Christopher M. | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Wilson, Lori D. | Democratic | Yea |
| Zbur, Rick Chavez | Democratic | Yea |
| Alanis, Juan | Republican | Yea |
| Castillo, Leticia | Republican | Nay |
| Chen, Phillip | Republican | Nay |
| Davies, Laurie | Republican | Nay |
| DeMaio, Carl | Republican | Nay |
| Dixon, Diane | Republican | Nay |
| Ellis, Stan | Republican | Nay |
| Flora, Heath | Republican | Not Voting |
| Gallagher, James | Republican | Nay |
| Gonzalez, Jeff | Republican | Nay |
| Hadwick, Heather | Republican | Nay |
| Hoover, Josh | Republican | Nay |
| Johnson, Natasha | Republican | Nay |
| Lackey, Tom | Republican | Not Voting |
| Macedo, Alexandra | Republican | Nay |
| Patterson, Joe | Republican | Nay |
| Sanchez, Kate | Republican | Nay |
| Ta, Tri | Republican | Nay |
| Tangipa, David J. | Republican | Nay |
| Wallis, Greg | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 11 | 0 | 0 | 0 |
| Republican | 0 | 4 | 0 | 0 |
| Total | 11 | 4 | 0 | 0 |
| % of votes cast | 73% | 27% | 0% | 0% |
How each member voted (15)
| Member | Party | Vote |
|---|---|---|
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Caloza, Jessica | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| González, Mark | Democratic | Yea |
| Krell, Maggy | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Pellerin, Gail | Democratic | Yea |
| Sharp-Collins, LaShae | Democratic | Yea |
| Solache, Jr., José Luis | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Dixon, Diane | Republican | Nay |
| Hoover, Josh | Republican | Nay |
| Ta, Tri | Republican | Nay |
| Tangipa, David J. | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 0 | 2 | 0 | 0 |
| Total | 5 | 2 | 0 | 0 |
| % of votes cast | 71% | 29% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Carrillo, Juan | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Yea |
| Rodriguez, Michelle | Democratic | Yea |
| DeMaio, Carl | Republican | Nay |
| Sanchez, Kate | Republican | Nay |
Subjects
Frequently asked questions
- What does AB 2186 do?
- 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.
- Who sponsors AB 2186?
- AB 2186 is sponsored by McKinnor, Tina (Democratic).
- What is the current status of AB 2186?
- This bill has been sent to the executive. Introduced February 19, 2026. It awaits signature.
- Where can I track AB 2186?
- Track AB 2186 free on One Click Politics — get push/email alerts when it moves.
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