The 132nd Engineer Battalion is an engineer battalion of the United States Army. It has been formed twice, once associated with the lineage of the 196th Infantry Regiment in 1942-46, and thirty years later, in the California National Guard. Officially, due to the lineage system of the United States Army, neither unit formed under this designation is associated with the other.[citation needed] The 132nd Engineer Battalion was again constituted on 28 December 1973 in the California Army National Guard and assigned to the 40th Infantry Division.