CA AB 1518
enactedIncome taxes: administration: nonresident aliens: identifying numbers: group filing.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 1518 pass?
Yes. CA AB 1518 has been enacted into law as of 2025-07-28. Latest recorded action (2025-07-28): Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
What is CA AB 1518 about?
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. 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.
Who sponsors CA AB 1518?
Committee on Revenue and Taxation is the primary sponsor of CA AB 1518.
Description
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. 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.
- Introduced
- —
- Latest action
- 2025-07-28 — Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Committee on Revenue and Taxationauthor
Committees
Not provided by source.
Action timeline
2025-03-13
Read first time. To print.
reading-1
2025-03-14
From printer. May be heard in committee April 13.
2025-03-24
Referred to Com. on REV. & TAX.
referral-committee
2025-04-22
From 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.
committee-passage,committee-passage-favorable,referral-committee
2025-04-30
From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 30).
committee-passage,committee-passage-favorable
2025-05-01
Read second time. Ordered to Consent Calendar.
reading-1,reading-2
2025-05-08
Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1487.)
passage,reading-1,reading-3
2025-05-08
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-05-21
Referred to Com. on REV. & TAX.
referral-committee
2025-06-25
From 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.
committee-passage,committee-passage-favorable,referral-committee
2025-07-07
From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
committee-passage,reading-1,reading-2
2025-07-08
Read second time. Ordered to Consent Calendar.
reading-1,reading-2
2025-07-10
Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.).
passage,reading-1,reading-3
2025-07-10
In Assembly. Ordered to Engrossing and Enrolling.
committee-passage
2025-07-15
Enrolled and presented to the Governor at 3:30 p.m.
executive-receipt
2025-07-28
Approved by the Governor.
executive-signature
2025-07-28
Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
became-law
Versions
Documents
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Votes
Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar
2025-04-21 · pass · 7-0
Member-level votes (7)
- Garcia: yes
- McKinnor: yes
- Ta: yes
- Bains: yes
- DeMaio: yes
- Gipson: yes
- Quirk-Silva: yes
Do pass. To Consent Calendar.
2025-04-30 · pass · 14-0
Member-level votes (15)
- Dixon: yes
- Hart: yes
- Mark González: yes
- Pacheco: yes
- Elhawary: yes
- Caloza: yes
- Ta: yes
- Wicks: yes
- Solache: yes
- Fong: yes
- Sanchez: yes
- Arambula: yes
- Alanis: yes
- Calderon: yes
- Pellerin: other
AB 1518 REV. & TAX. Consent Calendar Second Day
2025-05-08 · pass · 69-0
Member-level votes (79)
- Gabriel: yes
- McKinnor: yes
- Hoover: yes
- Schiavo: yes
- Lowenthal: yes
- Bains: yes
- Ramos: yes
- Nguyen: yes
- Gipson: yes
- Mark González: yes
- Bryan: yes
- Berman: yes
- Dixon: yes
- Zbur: yes
- Chen: yes
- Haney: yes
- Macedo: yes
- Ortega: yes
- Harabedian: yes
- Patterson: yes
- Ward: yes
- Lackey: yes
- Davies: yes
- Hart: yes
- Michelle Rodriguez: yes
- DeMaio: yes
- Calderon: yes
- Pellerin: yes
- Wicks: yes
- Caloza: yes
- Ellis: yes
- Hadwick: yes
- Garcia: yes
- Ávila Farías: yes
- Papan: yes
- Elhawary: yes
- Ahrens: yes
- Bennett: yes
- Connolly: yes
- Fong: yes
- Patel: yes
- Bauer-Kahan: yes
- Wilson: yes
- Valencia: yes
- Pacheco: yes
- Lee: yes
- Solache: yes
- Castillo: yes
- Alanis: yes
- Stefani: yes
- Jackson: yes
- Krell: yes
- Sharp-Collins: yes
- Bonta: yes
- Ransom: yes
- Rivas: yes
- Soria: yes
- Tangipa: yes
- Rogers: yes
- Alvarez: yes
- Schultz: yes
- Blanca Rubio: yes
- Addis: yes
- Aguiar-Curry: yes
- Petrie-Norris: yes
- Ta: yes
- Muratsuchi: yes
- Quirk-Silva: yes
- Kalra: yes
- Jeff Gonzalez: other
- Carrillo: other
- Arambula: other
- Irwin: other
- Gallagher: other
- Celeste Rodriguez: other
- Wallis: other
- Flora: other
- Boerner: other
- Sanchez: other
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
2025-06-25 · pass · 5-0
Member-level votes (5)
- Valladares: yes
- Umberg: yes
- McNerney: yes
- Grayson: yes
- Ashby: yes
Consent Calendar 2nd AB1518 REV. & TAX.
2025-07-10 · pass · 37-0
Member-level votes (40)
- Grayson: yes
- Gonzalez: yes
- Blakespear: yes
- Becker: yes
- Padilla: yes
- Wiener: yes
- Ashby: yes
- Choi: yes
- Stern: yes
- Hurtado: yes
- Cervantes: yes
- Ochoa Bogh: yes
- Niello: yes
- Seyarto: yes
- Jones: yes
- Archuleta: yes
- Smallwood-Cuevas: yes
- Arreguín: yes
- Strickland: yes
- Laird: yes
- Rubio: yes
- Valladares: yes
- Caballero: yes
- Cortese: yes
- Dahle: yes
- McNerney: yes
- Durazo: yes
- Weber Pierson: yes
- Grove: yes
- McGuire: yes
- Cabaldon: yes
- Allen: yes
- Wahab: yes
- Menjivar: yes
- Alvarado-Gil: yes
- Limón: yes
- Richardson: yes
- Pérez: other
- Reyes: other
- Umberg: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
Inspect retained evidence for changes recorded after evidence tracking began:
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