CA AB2660

Prohibits the Franchise Tax Board from requiring nonresident aliens without a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to provide one when filing state tax returns for taxable years 2021-2025.

Requires the Franchise Tax Board to provide group return filing for nonresident aliens earning income from services performed in California, allowing employers or authorized agents to file and pay taxes on their behalf for taxable years 2021-2025.

Applies the highest marginal tax rate plus an additional 1 percent tax rate to nonresident aliens filing group returns, with no deductions allowed except certain credits under Section 19002.

Excludes from gross income any payments made by an agent on behalf of a nonresident alien filing a group return for taxable years 2021-2025.

All provisions expire December 1, 2026, with the exception of general identifying number requirements which revert to prior law.