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AB-1518 • 2026

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

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

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Committee on Revenue and Taxation (A) - ()
Last action
2025-07-28
Official status
Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

AB 1518, Committee on Revenue and Taxation.

What This Bill Does

  • AB 1518, Committee on Revenue and Taxation.
  • Income taxes: administration: nonresident aliens: identifying numbers: group filing.
  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-07-28 California Legislative Information

    Chaptered by Secretary of State - Chapter 73, Statutes of 2025.

  2. 2025-07-28 California Legislative Information

    Approved by the Governor.

  3. 2025-07-15 California Legislative Information

    Enrolled and presented to the Governor at 3:30 p.m.

  4. 2025-07-10 California Legislative Information

    In Assembly. Ordered to Engrossing and Enrolling.

  5. 2025-07-10 California Legislative Information

    Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.).

  6. 2025-07-08 California Legislative Information

    Read second time. Ordered to Consent Calendar.

  7. 2025-07-07 California Legislative Information

    From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.

  8. 2025-06-25 California Legislative Information

    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.

  9. 2025-05-21 California Legislative Information

    Referred to Com. on REV. & TAX.

  10. 2025-05-08 California Legislative Information

    In Senate. Read first time. To Com. on RLS. for assignment.

  11. 2025-05-08 California Legislative Information

    Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1487.)

  12. 2025-05-01 California Legislative Information

    Read second time. Ordered to Consent Calendar.

  13. 2025-04-30 California Legislative Information

    From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 30).

  14. 2025-04-22 California Legislative Information

    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.

  15. 2025-03-24 California Legislative Information

    Referred to Com. on REV. & TAX.

  16. 2025-03-14 California Legislative Information

    From printer. May be heard in committee April 13.

  17. 2025-03-13 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 1518, Committee on Revenue and Taxation.
Income taxes: administration: nonresident aliens: identifying numbers: group filing.
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.

Current Bill Text

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