CaliforniaIncome taxes: administration: nonresident aliens: identifying numbers: group filing.
What it does
The Personal Income Tax Law imposes a tax on the taxable income of an individual taxpayer subject to that law, and provides for specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and requires specified identifying numbers to be included on state tax returns, statements, and other documents, including a federal social security number (SSN) or individual tax identification number (ITIN), unless otherwise provided.
More detail
Existing law, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, prohibits the Franchise Tax Board from requiring a nonresident alien, as defined, to provide an SSN or ITIN when filing a state tax return, statement, or other document if the nonresident alien is not eligible for or has not been issued an SSN or ITIN. Existing law, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, also requires the Franchise Tax Board to provide for the filing of a group return for electing nonresident aliens, as specified, and excludes from gross income any payments made by an agent on behalf of a nonresident in a group filing.
This bill would extend indefinitely the prohibition on the Franchise Tax Board from requiring a nonresident alien to provide an SSN or ITIN, as described above, the requirement that the Franchise Tax Board provide for the filing of a group return for electing nonresident aliens, as specified, and the exclusion from gross income for any payments made by an agent on behalf of a nonresident in a group filing. The bill would make additional conforming changes related to these provisions.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jul 28Chaptered by Secretary of State - Chapter 73, Statutes of 2025.Latest
- Jul 28Approved by the Governor Gavin Newsom.Became Law
- Jul 15Enrolled and presented to the Governor at 3:30 p.m.To Governor
- Jul 10In Assembly. Ordered to Engrossing and Enrolling.Minor
- Vote recorded Consent Calendar 2nd AB1518 REV. & TAX. Result: pass.Upper
- Jul 10Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.).Passed Senate
- Jul 8Read second time. Ordered to Consent Calendar.Minor
- Jul 7From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.Minor
- Jun 25From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- May 21Referred to Com. on REV. & TAX.Minor
- May 8In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Vote recorded AB 1518 REV. & TAX. Consent Calendar Second Day. Result: pass.Lower
- May 8Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1487.)Passed Assembly
- May 1Read second time. Ordered to Consent Calendar.Minor
- Apr 30From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 30).Minor
- Vote recorded Do pass. To Consent Calendar. Result: pass.Lower
- Apr 22From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (April 21). Re-referred to Com. on APPR.Minor
- Apr 21
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar. Result: pass.Lower
- Mar 24Referred to Com. on REV. & TAX.Minor
- Mar 14From printer. May be heard in committee April 13.
- Mar 13Read first time. To print.Introduced