republic-os/legislation/us/states/ca/20212022/ab-2142.md

---
type: "Bill"
title: "Income taxes: exclusion: turf replacement water conservation program."
description: "The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines \"gross income\" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law provides an exclusion from gross income for any amount received as a rebate or voucher from a local water or energy agency or supplier for the purchase or installation of a water conservation water closet, energy efficient clothes washers, and plumbing devices, as specified."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "AB 2142"
citation: "California AB 2142 (20212022)"
classification: ["bill"]
subjects: ["Income taxes: exclusion: turf replacement water conservation program."]
status: "enacted"
primary_sponsors: ["Gabriel"]
version_count: 5
action_count: 24
vote_count: 7
first_action: "2022-02-15"
last_action: "2022-09-28"
source: "openstates"
source_identifier: "ocd-bill/df42e739-12ab-42e6-a572-66cf2f1b13fa"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB2142"
source_hash: "a2f4b7e819e1b87e25e0d680d10f800ef5cf0cbc8a6f9532fab0bbf0c1e5b07e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 2142 (20212022) — Income taxes: exclusion: turf replacement water conservation program.

The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law provides an exclusion from gross income for any amount received as a rebate or voucher from a local water or energy agency or supplier for the purchase or installation of a water conservation water closet, energy efficient clothes washers, and plumbing devices, as specified.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/15/22 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2142&version=20210AB214299INT)
2. **04/06/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2142&version=20210AB214298AMD)
3. **09/28/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2142&version=20210AB214296CHP)
4. **AB2142** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB2142)
5. **08/25/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2142&version=20210AB214297ENR)

## Votes

- Do pass and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
- Do pass — **7–0** (pass) · upper
- Do pass. — **16–0** (pass) · lower
- AB 2142 Gabriel Assembly Third Reading — **76–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] — **5–0** (pass) · upper
- Placed on suspense file — **6–0** (pass) · upper
- Special Consent AB2142 — **40–0** (pass) · upper

## Sponsors

- Gabriel — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-15** Introduced. To print. `introduction`
- **2022-02-16** From printer. May be heard in committee March 18.
- **2022-02-24** Referred to Com. on REV. & TAX. `referral-committee`
- **2022-03-22** In committee: Hearing for testimony only.
- **2022-04-06** 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, reading-1, reading-2`
- **2022-04-07** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2022-05-05** From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 5). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-05-18** In committee: Set, first hearing. Referred to suspense file. `referral-committee`
- **2022-05-19** Joint Rule 62(a), file notice suspended. (Page 4736.)
- **2022-05-19** From committee: Do pass. (Ayes 16. Noes 0.) (May 19). `committee-passage, committee-passage-favorable`
- **2022-05-19** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-05-25** Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 4926.) `passage, reading-1, reading-3`
- **2022-05-26** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2022-06-01** Referred to Com. on GOV. & F. `referral-committee`
- **2022-06-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 15). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-06-27** In committee: Referred to suspense file. `referral-committee`
- **2022-08-11** From committee: Do pass. (Ayes 7. Noes 0.) (August 11). `committee-passage, committee-passage-favorable`
- **2022-08-11** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-08-22** Ordered to special consent calendar.
- **2022-08-23** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 4979.). `passage, reading-1, reading-3`
- **2022-08-23** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2022-08-30** Enrolled and presented to the Governor at 4 p.m.
- **2022-09-28** Approved by the Governor. `executive-signature`
- **2022-09-28** Chaptered by Secretary of State - Chapter 674, Statutes of 2022. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/df42e739-12ab-42e6-a572-66cf2f1b13fa`. Confidence: reported (aggregated from official California legislature records).