20250AB__148197AMD INTRODUCED 2025-02-21 AMENDED_ASSEMBLY 2025-03-24 AMENDED_ASSEMBLY 2025-04-28 2025 AB AMD Introduced by Assembly Member Tangipa (Coauthor: Assembly Member Jeff Gonzalez) LEAD_AUTHOR ASSEMBLY Tangipa COAUTHOR ASSEMBLY Jeff Gonzalez

An act to add

Section 17054.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy 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, 2026, and before January 1, 2031, would allow a credit against the taxes imposed by that law to a qualified taxpayer, as defined, in a specified amount equal to the fee imposed to file a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified 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. MAJORITY NO YES NO YES NO YES NO NO NO NO The people of the State of California do enact as follows:

SECTION

Section 17054.6 is added to the Revenue and Taxation Code , to read: 17054.6. (

a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in

Section 17039, in an amount equal to the following:

(1) For a qualified taxpayer who files a paper federal Petition for Alien Relative (I-130) form, six hundred seventy-five dollars ($675).

(2) For a qualified taxpayer who files an online federal Petition for Alien Relative (I-130) form, six hundred twenty-five dollars ($625). (

b) For purposes of this section, “qualified taxpayer” means a natural person whose adjusted gross income is either of the following:

(1) In the case of spouses filing a joint return, heads of household, and surviving spouses, as defined in

Section 17046, two hundred fifty thousand dollars ($250,000) or less for that taxable year.

(2) For all other individuals, one hundred twenty thousand dollars ($120,000) or less for that taxable year. (c)

(1) A qualified taxpayer shall only be eligible for one credit allowed by this

section per taxable year.

(2) In the case of two taxpayers filing a joint return, only one credit may be claimed per taxable year. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this

section per taxable year. (

d) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (

e) In the case where the credit allowed by this

section exceeds the “net tax,” the excess may be carried over to reduce the “net tax” in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted. (

f) A qualified taxpayer shall report to the Franchise Tax Board, at the board’s request and in the form and manner specified by the board, any information regarding the credit allowed under this

section deemed necessary by the Franchise Tax Board for administration of this section. (g)

(1) For the purpose of complying with

Section 41, the Legislature finds and declares both of the following: (

A) The specific goal of the credit is to support legal immigration by offsetting the cost of the I-130 filing fee to ensure that excessive expenses do not burden families pursuing lawful unification and by reinforcing the value of legal immigration to our communities and economy. (

B) Detailed performance indicators for the Legislature to use in determining whether the credits meet that goal are as follows: (

i) The total dollar amount of tax credits allowed pursuant to this section. (ii) The number of taxpayers that were allowed a tax credit pursuant to this section. (2) (

A) On or before January 1, 2030, the Franchise Tax Board shall submit a report to the Legislature, in compliance with

Section of the Government Code, detailing the total dollar amount of tax credits allowed pursuant to this

section and the number of taxpayers allowed a credit pursuant to this section. (

B) The disclosure requirements of this paragraph shall be treated as an exception to

Section 19542. (g)</xhtml:p>"?> (

h) This

section shall become inoperative on December 1, 2031.

SEC. 2. This act provides for a tax levy within the meaning of

Article IV of the California Constitution and shall go into immediate effect.