Income tax: credit: immigration.

Assembly Member Tangipa's proposal to offset federal immigration petition costs through the California tax code would create a new credit matching the filing fee for Form I-130 Petitions for Alien Relative. The credit would be available to individual taxpayers for tax years 2025 through 2029, with a limit of one credit claim per taxpayer annually.

The measure establishes specific parameters for credit utilization and administration. If the credit amount exceeds a taxpayer's net tax liability, the unused portion can be carried forward for up to seven years. The credit would reduce other deductions or credits based on the same qualified income, preventing duplicate tax benefits. Taxpayers must provide documentation requested by the Franchise Tax Board to verify eligibility and proper credit calculation.

The tax credit provision would expire on December 1, 2030. As a tax levy, the bill would take effect immediately upon enactment, requiring only a majority vote for passage. While the measure requires fiscal committee review, it contains no direct appropriations or local program components.