California AB1481 proposes a tax credit for qualified taxpayers who pay the federal I-130 filing fee for legal immigration.

California AB1481 introduces a tax credit for qualified taxpayers who pay the federal I-130 filing fee for legal immigration. The credit is equal to the filing fee, up to $675 for paper forms and $625 for online forms. To qualify, taxpayers must have an adjusted gross income of $250,000 or less for joint filers and surviving spouses, or $120,000 or less for all other individuals. The credit can be carried over to reduce future tax liabilities if it exceeds the net tax. The credit is effective for taxable years beginning on or after January 1, 2025, and before January 1, 2030.

California AB1481 proposes a tax credit for qualified taxpayers who pay the federal I-130 filing fee for legal immigration.

California AB1481 introduces a tax credit for qualified taxpayers who pay the federal I-130 filing fee for legal immigration. The credit is equal to the filing fee, up to $675 for paper forms and $625 for online forms. To qualify, taxpayers must have an adjusted gross income of $250,000 or less for joint filers and surviving spouses, or $120,000 or less for all other individuals. The credit can be carried over to reduce future tax liabilities if it exceeds the net tax. The credit is effective for taxable years beginning on or after January 1, 2025, and before January 1, 2030.