Income tax: credit: immigration.
- 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.
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.
 Sharon Quirk-SilvaD Assembly Member | Committee Member |  Not Contacted | |
 Mike GipsonD Assembly Member | Committee Member | Not Contacted | |
 Tina McKinnorD Assembly Member | Committee Member | Not Contacted | |
 Jasmeet BainsD Assembly Member | Committee Member | Not Contacted | |
 Tri TaR Assembly Member | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- 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.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
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.
Sharon Quirk-SilvaD Assembly Member | Committee Member | Not Contacted | |
Mike GipsonD Assembly Member | Committee Member | Not Contacted | |
Tina McKinnorD Assembly Member | Committee Member | Not Contacted | |
Jasmeet BainsD Assembly Member | Committee Member | Not Contacted | |
Tri TaR Assembly Member | Committee Member | Not Contacted |