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California bills · 2025-2026 Regular Session

California AB 1518

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

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the California legislature· summary

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.

Text versions

Roll-call votes

State vote data last updated Oct 24, 2026, 4:05 PM.

DateVoteResultYour legislators
Jul 10, 2025
Senate		Consent Calendar 2nd AB1518 REV. & TAX.passSet your home in California to see
Jun 25, 2025
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see
May 8, 2025
House		AB 1518 REV. & TAX. Consent Calendar Second DaypassSet your home in California to see
Apr 30, 2025
House		Do pass. To Consent Calendar.passSet your home in California to see
Apr 21, 2025
House		Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent CalendarpassSet your home in California to see

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