Amended IN Assembly March 24, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1481Introduced by Assembly Member Tangipa(Coauthor: Assembly Member Jeff Gonzalez)February 21, 2025 An act to amend Section 6006 of add Section 17054.6 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1481, as amended, Tangipa. Sales and use tax. 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, 2025, and before January 1, 2030, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the filling fee for a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified taxpayer.This bill would take effect immediately as a tax levy.Existing law, the Sales and Use Tax Law, imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state.This bill would make a nonsubstantive change to the provision that defines the term sale.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. 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, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.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.SECTION 1.Section 6006 of the Revenue and Taxation Code is amended to read:6006.Sale means and includes the following:(a)Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. Transfer of possession includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.(b)The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.(c)The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.(d)The furnishing, preparing, or serving for a consideration of food, meals, or drinks.(e)A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.(f)A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.(g)Any lease of tangible personal property in any manner or by any means whatsoever, for a consideration, except a lease of:(1)Motion pictures or animated motion pictures, including television, films, and tapes.(2)Linen supplies and similar articles when an essential part of the lease agreement is the furnishing of the recurring service of laundering or cleaning the articles.(3)Household furnishings with a lease of the living quarters in which they are to be used.(4)Mobile transportation equipment for use in transportation of persons or property as defined in Section 6023.(5)Tangible personal property leased in substantially the same form as acquired by the lessor or leased in substantially the same form as acquired by a transferor, as to which the lessor or transferor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. For purposes of this paragraph, transferor shall mean the following:(A)A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5.(B)A decedent from whom the lessor acquired the property by will or the laws of succession.(6)A mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, other than a mobilehome originally sold new prior to July 1, 1980, and not subject to local property taxation.(7)Paragraphs (1) and (5) and Section 6094.1 shall not apply to rentals or leases of video cassettes, video tapes, and video discs for private use under which the lessee or renter does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassette, video tape, or video disc.
Amended IN Assembly March 24, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1481Introduced by Assembly Member Tangipa(Coauthor: Assembly Member Jeff Gonzalez)February 21, 2025 An act to amend Section 6006 of add Section 17054.6 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1481, as amended, Tangipa. Sales and use tax. 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, 2025, and before January 1, 2030, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the filling fee for a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified taxpayer.This bill would take effect immediately as a tax levy.Existing law, the Sales and Use Tax Law, imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state.This bill would make a nonsubstantive change to the provision that defines the term sale.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
Amended IN Assembly March 24, 2025
Amended IN Assembly March 24, 2025
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION
Assembly Bill
No. 1481
Introduced by Assembly Member Tangipa(Coauthor: Assembly Member Jeff Gonzalez)February 21, 2025
Introduced by Assembly Member Tangipa(Coauthor: Assembly Member Jeff Gonzalez)
February 21, 2025
An act to amend Section 6006 of add Section 17054.6 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1481, as amended, Tangipa. Sales and use tax. 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, 2025, and before January 1, 2030, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the filling fee for a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified taxpayer.This bill would take effect immediately as a tax levy.Existing law, the Sales and Use Tax Law, imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state.This bill would make a nonsubstantive change to the provision that defines the term sale.
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, 2025, and before January 1, 2030, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the filling fee for a federal Petition for Alien Relative (I-130) form, not to exceed one credit per taxable year per qualified taxpayer.
This bill would take effect immediately as a tax levy.
Existing law, the Sales and Use Tax Law, imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state.
This bill would make a nonsubstantive change to the provision that defines the term sale.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. 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, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.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.SECTION 1.Section 6006 of the Revenue and Taxation Code is amended to read:6006.Sale means and includes the following:(a)Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. Transfer of possession includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.(b)The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.(c)The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.(d)The furnishing, preparing, or serving for a consideration of food, meals, or drinks.(e)A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.(f)A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.(g)Any lease of tangible personal property in any manner or by any means whatsoever, for a consideration, except a lease of:(1)Motion pictures or animated motion pictures, including television, films, and tapes.(2)Linen supplies and similar articles when an essential part of the lease agreement is the furnishing of the recurring service of laundering or cleaning the articles.(3)Household furnishings with a lease of the living quarters in which they are to be used.(4)Mobile transportation equipment for use in transportation of persons or property as defined in Section 6023.(5)Tangible personal property leased in substantially the same form as acquired by the lessor or leased in substantially the same form as acquired by a transferor, as to which the lessor or transferor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. For purposes of this paragraph, transferor shall mean the following:(A)A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5.(B)A decedent from whom the lessor acquired the property by will or the laws of succession.(6)A mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, other than a mobilehome originally sold new prior to July 1, 1980, and not subject to local property taxation.(7)Paragraphs (1) and (5) and Section 6094.1 shall not apply to rentals or leases of video cassettes, video tapes, and video discs for private use under which the lessee or renter does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassette, video tape, or video disc.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. 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, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.
SECTION 1. Section 17054.6 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17054.6. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.
17054.6. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.
17054.6. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.(b) For purposes of this section, qualified taxpayer means a natural person.(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.
17054.6. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, 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 filling fee for a federal Petition for Alien Relative (I-130) form.
(b) For purposes of this section, qualified taxpayer means a natural person.
(c) Each qualified taxpayer shall only be eligible for one 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 boards 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) This section shall become inoperative on December 1, 2030.
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.
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.
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.
### SEC. 2.
Sale means and includes the following:
(a)Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. Transfer of possession includes only transactions found by the board to be in lieu of a transfer of title, exchange, or barter.
(b)The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.
(c)The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.
(d)The furnishing, preparing, or serving for a consideration of food, meals, or drinks.
(e)A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
(f)A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or of any publication.
(g)Any lease of tangible personal property in any manner or by any means whatsoever, for a consideration, except a lease of:
(1)Motion pictures or animated motion pictures, including television, films, and tapes.
(2)Linen supplies and similar articles when an essential part of the lease agreement is the furnishing of the recurring service of laundering or cleaning the articles.
(3)Household furnishings with a lease of the living quarters in which they are to be used.
(4)Mobile transportation equipment for use in transportation of persons or property as defined in Section 6023.
(5)Tangible personal property leased in substantially the same form as acquired by the lessor or leased in substantially the same form as acquired by a transferor, as to which the lessor or transferor has paid sales tax reimbursement or has paid use tax measured by the purchase price of the property. For purposes of this paragraph, transferor shall mean the following:
(A)A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5.
(B)A decedent from whom the lessor acquired the property by will or the laws of succession.
(6)A mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, other than a mobilehome originally sold new prior to July 1, 1980, and not subject to local property taxation.
(7)Paragraphs (1) and (5) and Section 6094.1 shall not apply to rentals or leases of video cassettes, video tapes, and video discs for private use under which the lessee or renter does not obtain or acquire the right to license, broadcast, exhibit, or reproduce the video cassette, video tape, or video disc.