AB-1481 • 2026

Income tax: credit: immigration.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Tangipa
Last action: 2026-02-02
Official status: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on the goals, purposes, or objectives that the tax credit aims to achieve, nor does it specify performance indicators or data collection requirements beyond what is already required by existing law.

Income Tax Credit for Immigration Forms

AB-1481 creates an income tax credit to help people pay the fee for filing a federal immigration form called I-130.

What This Bill Does

Creates a new tax credit that helps taxpayers cover the cost of filing a federal immigration form (I-130).
Limits this credit to one per year and only applies to certain people who qualify as 'taxpayers'.
Sets up rules for how long this credit will be available, from 2026 until 2031.

Who It Names or Affects

People who file federal immigration forms (I-130) and pay income taxes in California.

Terms To Know

Tax Credit: A reduction in the amount of tax a person has to pay.
Immigration Form I-130: A form used by people who want to sponsor relatives for immigration to the United States.

Limits and Unknowns

The bill does not specify how many people will qualify or benefit from this credit.
It is unclear what additional information beyond existing requirements will be needed for future tax expenditure bills.

Bill History

2026-02-02 California Legislative Information
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31 California Legislative Information
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05 California Legislative Information
In committee: Set, second hearing. Held under submission.
2025-04-29 California Legislative Information
Re-referred to Com. on REV. & TAX.
2025-04-28 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-04-07 California Legislative Information
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-03-25 California Legislative Information
Re-referred to Com. on REV. & TAX.
2025-03-24 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-03-24 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-24 California Legislative Information
Read first time.
2025-02-22 California Legislative Information
From printer. May be heard in committee March 24.
2025-02-21 California Legislative Information
Introduced. To print.

Official Summary Text

AB 1481, as amended, Tangipa.
Income tax: credit: immigration.
The Personal Income Tax Law allows various credits against the taxes imposed by that law.
This bill, for taxable years beginning on or after January 1,
2025,
2026,
and before January 1,
2030,
2031,
would allow a credit against the taxes imposed by that law to a qualified
taxpayer
taxpayer, as defined,
in
an
a specified
amount equal to the
filling
fee
for
imposed to file
a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified
taxpayer.
taxpayer, as specified.
Existing law
requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

Download Bill PDF