veeto
Home
Bills
Influence
Feedback
hamburger
    Privacy PolicyResources
    © 2025 Veeto. All rights reserved.
    AB-1518
    Budget & Economy

    Income taxes: administration: nonresident aliens: identifying numbers: group filing.

    Engrossed
    CA
    ∙
    2025-2026 Regular Session
    0
    0
    Track
    Track

    Key Takeaways

    • Extends indefinitely the tax provisions allowing nonresident aliens to file without SSN or ITIN numbers.
    • Maintains the group tax filing option for nonresident aliens receiving California income.
    • Excludes from gross income any payments made by agents for nonresidents in group filings.
    • Requires the highest marginal tax rate plus 1% for nonresident aliens filing group returns.

    Summary

    The California Assembly Committee on Revenue and Taxation proposes to permanently extend several tax provisions affecting nonresident aliens that were set to expire on January 1, 2026. The legislation maintains existing rules that allow nonresident aliens to file state tax returns without providing a Social Security Number or Individual Taxpayer Identification Number if they are ineligible for or have not been issued one.

    The bill preserves the current group filing mechanism, which enables taxpayers or authorized entities to submit consolidated returns on behalf of qualifying nonresident aliens who earn taxable income from services performed in California. Under these provisions, the highest marginal tax rates apply to income reported on group returns, with limited deductions and credits available. The filing entity assumes responsibility for tax payments, interest, and penalties on behalf of participating nonresident aliens.

    The legislation also maintains existing rules that exclude from gross income any payments made by an agent on behalf of nonresident aliens participating in group filings. These provisions aim to streamline tax administration while preserving compliance requirements for nonresident taxpayers and their representatives.

    Key Dates

    Next Step
    Referred to the Senate Standing Committee on Revenue and Taxation
    Next Step
    Senate Committee
    Referred to the Senate Standing Committee on Revenue and Taxation
    Hearing has not been scheduled yet
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    Vote on Assembly Floor
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Assembly Appropriations Hearing
    Assembly Revenue And Taxation Hearing
    Assembly Committee
    Assembly Revenue And Taxation Hearing
    Assembly Revenue And Taxation Hearing
    Read first time. To print.
    Assembly Floor
    Read first time. To print.
    Read first time. To print.

    Contacts

    Profile
    Tim GraysonD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tom UmbergD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Angelique AshbyD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jerry McNerneyD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Suzette ValladaresR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    0 of 5 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Tim GraysonD
    Senator
    Committee Member
    Profile
    Tom UmbergD
    Senator
    Committee Member
    Profile
    Angelique AshbyD
    Senator
    Committee Member
    Profile
    Jerry McNerneyD
    Senator
    Committee Member
    Profile
    Suzette ValladaresR
    Senator
    Committee Member

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    Income taxes: administration: nonresident aliens: identifying numbers: group filing.
    February 2020
    Passed
    View Bill
    Showing 1 of 1 items
    Page 1 of 1

    Get Involved

    Act Now!

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

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/8/2025)

    Latest Voting History

    View History
    May 8, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6901079PASS

    Key Takeaways

    • Extends indefinitely the tax provisions allowing nonresident aliens to file without SSN or ITIN numbers.
    • Maintains the group tax filing option for nonresident aliens receiving California income.
    • Excludes from gross income any payments made by agents for nonresidents in group filings.
    • Requires the highest marginal tax rate plus 1% for nonresident aliens filing group returns.

    Get Involved

    Act Now!

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

    Summary

    The California Assembly Committee on Revenue and Taxation proposes to permanently extend several tax provisions affecting nonresident aliens that were set to expire on January 1, 2026. The legislation maintains existing rules that allow nonresident aliens to file state tax returns without providing a Social Security Number or Individual Taxpayer Identification Number if they are ineligible for or have not been issued one.

    The bill preserves the current group filing mechanism, which enables taxpayers or authorized entities to submit consolidated returns on behalf of qualifying nonresident aliens who earn taxable income from services performed in California. Under these provisions, the highest marginal tax rates apply to income reported on group returns, with limited deductions and credits available. The filing entity assumes responsibility for tax payments, interest, and penalties on behalf of participating nonresident aliens.

    The legislation also maintains existing rules that exclude from gross income any payments made by an agent on behalf of nonresident aliens participating in group filings. These provisions aim to streamline tax administration while preserving compliance requirements for nonresident taxpayers and their representatives.

    40% progression
    Bill has passed all readings in its first house and is ready to move to the other house (5/8/2025)

    Key Dates

    Next Step
    Referred to the Senate Standing Committee on Revenue and Taxation
    Next Step
    Senate Committee
    Referred to the Senate Standing Committee on Revenue and Taxation
    Hearing has not been scheduled yet
    Vote on Assembly Floor
    Assembly Floor
    Vote on Assembly Floor
    Vote on Assembly Floor
    Assembly Appropriations Hearing
    Assembly Committee
    Assembly Appropriations Hearing
    Assembly Appropriations Hearing
    Assembly Revenue And Taxation Hearing
    Assembly Committee
    Assembly Revenue And Taxation Hearing
    Assembly Revenue And Taxation Hearing
    Read first time. To print.
    Assembly Floor
    Read first time. To print.
    Read first time. To print.

    Latest Voting History

    View History
    May 8, 2025
    PASS
    Assembly Floor
    Vote on Assembly Floor
    AyesNoesNVRTotalResult
    6901079PASS

    Contacts

    Profile
    Tim GraysonD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Tom UmbergD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Angelique AshbyD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Jerry McNerneyD
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    Profile
    Suzette ValladaresR
    Senator
    Committee Member
    Not Contacted
    Not Contacted
    0 of 5 row(s) selected.
    Page 1 of 1
    Select All Legislators
    Profile
    Tim GraysonD
    Senator
    Committee Member
    Profile
    Tom UmbergD
    Senator
    Committee Member
    Profile
    Angelique AshbyD
    Senator
    Committee Member
    Profile
    Jerry McNerneyD
    Senator
    Committee Member
    Profile
    Suzette ValladaresR
    Senator
    Committee Member

    Similar Past Legislation

    Bill NumberTitleIntroduced DateStatusLink to Bill
    Income taxes: administration: nonresident aliens: identifying numbers: group filing.
    February 2020
    Passed
    View Bill
    Showing 1 of 1 items
    Page 1 of 1