Plain English Breakdown
The source text contains conflicting dates for the start year (showing both '2025' and '2026'), suggesting an amendment was made; only the final date of January 1, 2026 is used here.
Tax Credit for Immigration Petition Fees
For certain tax years, this law allows taxpayers to reduce their state income tax by an amount equal to the fee paid to file a federal form that sponsors family members.
What This Bill Does
- Creates a credit against personal income tax for qualified taxpayers.
- Sets the credit amount equal to the fee required to file a federal Petition for Alien Relative (I-130) form.
- Limits each taxpayer to one credit per taxable year.
- Applies only to tax years starting between January 1, 2026, and before January 1, 2031.
Who It Names or Affects
- Qualified taxpayers who file state personal income taxes in California.
- Taxpayers paying fees to file federal Petition for Alien Relative (I-130) forms.
Limits and Unknowns
- The official text does not define exactly who counts as a 'qualified taxpayer'.
- The specific dollar amount of the credit depends on the current federal filing fee at the time.
- This law applies only to tax years beginning before January 1, 2031.