California · 2025–26 Regular Session · Assembly Bill
AB 1518: Income taxes: administration: nonresident aliens: identifying numbers: group filing.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
AB 1518 is a assembly bill introduced in the California Assembly on March 13, 2025. According to its official title, it concerns: Income taxes: administration: nonresident aliens: identifying numbers: group filing. Primary sponsor: Committee on Revenue and Taxation. Most recent recorded action (July 28, 2025): Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.
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.
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Committee on Revenue and Taxation | Primary sponsor | Not applicable (committee) | Assembly | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Chaptered by Secretary of State - Chapter 73, Statutes of 2025.
- Approved by the Governor.
- Enrolled and presented to the Governor at 3:30 p.m.
- In Assembly. Ordered to Engrossing and Enrolling.
- Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.).
- Read second time. Ordered to Consent Calendar.
- From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
- 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.
- Referred to Com. on REV. & TAX.
- In Senate. Read first time. To Com. on RLS. for assignment.
- Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1487.)
- Read second time. Ordered to Consent Calendar.