AB-1481
Immigration

Income tax: credit: immigration.

Introduced
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Establishes a state tax credit of up to $675 for filing federal immigration petitions for family members.
  • Limits eligibility to individuals earning under $120,000 or joint filers earning under $250,000 annually.
  • Allows unused credit portions to be carried forward for up to seven years if exceeding annual tax liability.
  • Program runs from 2026 through 2031 with one credit allowed per taxpayer annually.

Summary

Assembly Member Tangipa's proposal to offset federal immigration petition costs would create a new California tax credit for residents filing I-130 Petitions for Alien Relatives. The credit would provide $675 for paper filings and $625 for online submissions between 2026 and 2031, with eligibility limited to taxpayers earning under $250,000 jointly or $120,000 individually.

The credit allows taxpayers to carry forward unused amounts for up to seven years if they exceed their tax liability. Joint filers may claim only one credit per year, even if filing separately. The measure includes income-based phase-outs and requires the Franchise Tax Board to track usage data, including total credits claimed and number of recipient taxpayers. A comprehensive implementation report to the Legislature is due by January 2030.

According to the bill's stated findings, the credit aims to reduce financial barriers in the family unification process through the legal immigration system. The provisions expire on December 1, 2031, unless extended by future legislation. The measure would take effect immediately upon enactment as a tax levy under California's Constitution.

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
Assembly Floor
Introduced
Introduced. To print.

Contacts

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

  • Establishes a state tax credit of up to $675 for filing federal immigration petitions for family members.
  • Limits eligibility to individuals earning under $120,000 or joint filers earning under $250,000 annually.
  • Allows unused credit portions to be carried forward for up to seven years if exceeding annual tax liability.
  • Program runs from 2026 through 2031 with one credit allowed per taxpayer annually.

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 would create a new California tax credit for residents filing I-130 Petitions for Alien Relatives. The credit would provide $675 for paper filings and $625 for online submissions between 2026 and 2031, with eligibility limited to taxpayers earning under $250,000 jointly or $120,000 individually.

The credit allows taxpayers to carry forward unused amounts for up to seven years if they exceed their tax liability. Joint filers may claim only one credit per year, even if filing separately. The measure includes income-based phase-outs and requires the Franchise Tax Board to track usage data, including total credits claimed and number of recipient taxpayers. A comprehensive implementation report to the Legislature is due by January 2030.

According to the bill's stated findings, the credit aims to reduce financial barriers in the family unification process through the legal immigration system. The provisions expire on December 1, 2031, unless extended by future legislation. The measure would take effect immediately upon enactment as a tax levy under California's Constitution.

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
Assembly Floor
Introduced
Introduced. To print.

Contacts

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