AB 1518: Income taxes: administration: nonresident aliens: identifying numbers: group filing.

The bill would extend the prohibition on requiring nonresident aliens to provide a social security number or individual tax identification number when filing state tax returns. This applies to taxable years beginning on or after January 1, 2021, and before January 1, 2026. The bill also requires the state to provide for the filing of a group return for electing nonresident aliens and excludes payments made by an agent on behalf of a nonresident in a group filing from gross income. These provisions would be extended indefinitely.