Can my brother's immigration tax be deducted according to 2000?

Individual taxes are divided into resident individuals and non-resident individuals.

Individual residents refer to individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year.

Non-resident individuals refer to individuals who have no domicile or residence in China, or who have lived in China for less than 183 days in a tax year.

Individual income tax shall be paid in accordance with the law on income obtained by individual residents from inside and outside China. Income obtained by non-resident individuals from China shall be subject to individual income tax according to law.

Therefore, how to deduct tax for your brother's immigration depends on whether he is a resident individual or a non-resident individual, and has nothing to do with whether he immigrates or not.