Fabio
81 lines
5.6 KiB
Markdown
81 lines
5.6 KiB
Markdown
---
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type: "Bill"
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title: "Income taxes: administration: nonresident aliens: identifying numbers: group filing."
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description: "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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20252026"
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identifier: "AB 1518"
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citation: "California AB 1518 (20252026)"
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classification: ["bill"]
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subjects: ["Incometaxes", "administration", "groupfiling", "identifyingnumbers", "nonresidentaliens"]
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status: "enacted"
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primary_sponsors: ["Committee on Revenue and Taxation"]
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version_count: 4
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action_count: 17
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vote_count: 5
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first_action: "2025-03-13"
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last_action: "2025-07-28"
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source: "openstates"
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source_identifier: "ocd-bill/88deefc0-7c48-4941-ae47-7c73499e27d8"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1518"
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source_hash: "f214f1cd605ab8393da705b12cf3b66eb6a54d9923198aba3d3aa86fc97179ac"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California AB 1518 (20252026) — Income taxes: administration: nonresident aliens: identifying numbers: group filing.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **03/13/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1518&version=20250AB151899INT)
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2. **07/28/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1518&version=20250AB151897CHP)
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3. **AB1518** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1518)
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4. **07/11/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260AB1518&version=20250AB151898ENR)
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## Votes
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- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **5–0** (pass) · upper
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- Consent Calendar 2nd AB1518 REV. & TAX. — **37–0** (pass) · upper
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- AB 1518 REV. & TAX. Consent Calendar Second Day — **69–0** (pass) · lower
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- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **7–0** (pass) · lower
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- Do pass. To Consent Calendar. — **14–0** (pass) · lower
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## Sponsors
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- Committee on Revenue and Taxation — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-03-13** Read first time. To print. `reading-1`
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- **2025-03-14** From printer. May be heard in committee April 13.
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- **2025-03-24** Referred to Com. on REV. & TAX. `referral-committee`
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- **2025-04-22** 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. `committee-passage, committee-passage-favorable, referral-committee`
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- **2025-04-30** From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 30). `committee-passage, committee-passage-favorable`
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- **2025-05-01** Read second time. Ordered to Consent Calendar. `reading-1, reading-2`
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- **2025-05-08** Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1487.) `passage, reading-1, reading-3`
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- **2025-05-08** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2025-05-21** Referred to Com. on REV. & TAX. `referral-committee`
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- **2025-06-25** 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. `committee-passage, committee-passage-favorable, referral-committee`
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- **2025-07-07** From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. `committee-passage, reading-2`
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- **2025-07-08** Read second time. Ordered to Consent Calendar. `reading-1, reading-2`
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- **2025-07-10** Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2044.). `passage, reading-1, reading-3`
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- **2025-07-10** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
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- **2025-07-15** Enrolled and presented to the Governor at 3:30 p.m.
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- **2025-07-28** Approved by the Governor. `executive-signature`
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- **2025-07-28** Chaptered by Secretary of State - Chapter 73, Statutes of 2025. `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88deefc0-7c48-4941-ae47-7c73499e27d8`. Confidence: reported (aggregated from official California legislature records).
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