AB-1481
Immigration

Income tax: credit: immigration.

Introduced
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Creates a state tax credit equal to the filing fee for federal Petition for Alien Relative forms.
  • Limits taxpayers to claiming one immigration filing fee credit per tax year from 2025 through 2029.
  • Allows unused credit amounts to be carried forward for up to seven years.
  • Requires the Franchise Tax Board to collect information from taxpayers about credit claims as needed.

Summary

Assembly Member Tangipa's proposal to offset federal immigration petition costs through the California tax code would create a new credit matching the filing fee for Form I-130 Petitions for Alien Relative. The credit would be available to individual taxpayers for tax years 2025 through 2029, with a limit of one credit claim per taxpayer annually.

The measure establishes specific parameters for credit utilization and administration. If the credit amount exceeds a taxpayer's net tax liability, the unused portion can be carried forward for up to seven years. The credit would reduce other deductions or credits based on the same qualified income, preventing duplicate tax benefits. Taxpayers must provide documentation requested by the Franchise Tax Board to verify eligibility and proper credit calculation.

The tax credit provision would expire on December 1, 2030. As a tax levy, the bill would take effect immediately upon enactment, requiring only a majority vote for passage. While the measure requires fiscal committee review, it contains no direct appropriations or local program components.

Key Dates

Next Step
Referred to the Assembly Standing Committee on Revenue and Taxation
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Revenue and Taxation
Hearing has not been scheduled yet
Introduced. To print.
Assembly Floor
Introduced. To print.
Introduced. To print.

Contacts

Profile
Sharon Quirk-SilvaD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Mike GipsonD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Tina McKinnorD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Jasmeet BainsD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Tri TaR
Assembly Member
Committee Member
Not Contacted
Not Contacted
0 of 9 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Sharon Quirk-SilvaD
Assembly Member
Committee Member
Profile
Mike GipsonD
Assembly Member
Committee Member
Profile
Tina McKinnorD
Assembly Member
Committee Member
Profile
Jasmeet BainsD
Assembly Member
Committee Member
Profile
Tri TaR
Assembly Member
Committee Member
Profile
Carl DeMaioR
Assembly Member
Committee Member
Profile
Robert GarciaD
Assembly Member
Committee Member
Profile
Jeff GonzalezR
Assembly Member
Bill Author
Profile
David TangipaR
Assembly Member
Bill Author

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

David Tangipa
David TangipaR
California State Assembly Member
Co-Author
Jeff Gonzalez
Jeff GonzalezR
California State Assembly Member
10% progression
Bill has been formally introduced and read for the first time in its house of origin (2/21/2025)

Key Takeaways

  • Creates a state tax credit equal to the filing fee for federal Petition for Alien Relative forms.
  • Limits taxpayers to claiming one immigration filing fee credit per tax year from 2025 through 2029.
  • Allows unused credit amounts to be carried forward for up to seven years.
  • Requires the Franchise Tax Board to collect information from taxpayers about credit claims as needed.

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

David Tangipa
David TangipaR
California State Assembly Member
Co-Author
Jeff Gonzalez
Jeff GonzalezR
California State Assembly Member

Summary

Assembly Member Tangipa's proposal to offset federal immigration petition costs through the California tax code would create a new credit matching the filing fee for Form I-130 Petitions for Alien Relative. The credit would be available to individual taxpayers for tax years 2025 through 2029, with a limit of one credit claim per taxpayer annually.

The measure establishes specific parameters for credit utilization and administration. If the credit amount exceeds a taxpayer's net tax liability, the unused portion can be carried forward for up to seven years. The credit would reduce other deductions or credits based on the same qualified income, preventing duplicate tax benefits. Taxpayers must provide documentation requested by the Franchise Tax Board to verify eligibility and proper credit calculation.

The tax credit provision would expire on December 1, 2030. As a tax levy, the bill would take effect immediately upon enactment, requiring only a majority vote for passage. While the measure requires fiscal committee review, it contains no direct appropriations or local program components.

10% progression
Bill has been formally introduced and read for the first time in its house of origin (2/21/2025)

Key Dates

Next Step
Referred to the Assembly Standing Committee on Revenue and Taxation
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Revenue and Taxation
Hearing has not been scheduled yet
Introduced. To print.
Assembly Floor
Introduced. To print.
Introduced. To print.

Contacts

Profile
Sharon Quirk-SilvaD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Mike GipsonD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Tina McKinnorD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Jasmeet BainsD
Assembly Member
Committee Member
Not Contacted
Not Contacted
Profile
Tri TaR
Assembly Member
Committee Member
Not Contacted
Not Contacted
0 of 9 row(s) selected.
Page 1 of 2
Select All Legislators
Profile
Sharon Quirk-SilvaD
Assembly Member
Committee Member
Profile
Mike GipsonD
Assembly Member
Committee Member
Profile
Tina McKinnorD
Assembly Member
Committee Member
Profile
Jasmeet BainsD
Assembly Member
Committee Member
Profile
Tri TaR
Assembly Member
Committee Member
Profile
Carl DeMaioR
Assembly Member
Committee Member
Profile
Robert GarciaD
Assembly Member
Committee Member
Profile
Jeff GonzalezR
Assembly Member
Bill Author
Profile
David TangipaR
Assembly Member
Bill Author