Credit table

Current Credits

Code Current Credits Form Offset Tax in Section
233 California Competes Tax FTB 3531 B
223 California Motion Picture and Television Production FTB 3541 B
235 College Access Tax FTB 3592 B
205 Disabled Access for Eligible Small Businesses FTB 3548 A2
204 Donated Agricultural Products Transportation FTB 3547 A2
203 Enhanced Oil Recovery FTB 3546 A2
176 Enterprise Zone Hiring FTB 3805Z B C
218 Environmental Tax FTB 3511 A2
198 Local Agency Military Base Recovery Area Hiring FTB 3807 A2
172 Low-Income Housing FTB 3521 B
211 Manufacturing Enhancement Area Hiring FTB 3808 A2
213 Natural Heritage Preservation FTB 3503 B
236 New Advanced Strategic Aircraft Not Applicable A2
237 New California Motion Picture and Television Production FTB 3541 B
238 New Donated Fresh Fruits or Vegetables FTB 3814 A2
234 New Employment FTB 3554 A2
188 Prior Year Alternative Minimum Tax Not Applicable A2 checked
162 Prison Inmate Labor FTB 3507 A1
183 Research FTB 3523 B
210 Targeted Tax Area Hiring FTB 3809 B

Repealed Credits with Carryover or Recapture Provision

Code Repealed Credits with Carryover or Recapture Provisions Form Offset Tax in Section
175 Agricultural Products FTB 3540 A2
196 Commercial Solar Electric System FTB 3540 B
181 Commercial Solar Energy FTB 3540 B C
209 Community Development Financial Institutions Investment FTB 3540 A2
202 Contribution of Computer Software FTB 3540 A2
224 Donated Fresh Fruits or Vegetables FTB 3540 A2
190 Employer Childcare Contribution FTB 3540 A2
189 Employer Childcare Program FTB 3540 A2
191 Employer Ridesharing Large FTB 3540 A2
192 Employer Ridesharing Small FTB 3540 A2
193 Employer Ridesharing Transit Passes FTB 3540 A2
182 Energy Conservation FTB 3540 A2
176 Enterprise Zone Sales or Use Tax FTB 3805Z B C
207 Farmworker Housing – Construction FTB 3540 A2
198 Local Agency Military Base Recovery Area Sales or Use Tax FTB 3807 A2
160 Low-Emission Vehicles FTB 3540 A2
220 New Jobs FTB 3540 A2
185 Orphan Drug FTB 3540 B
174 Recycling Equipment FTB 3540 A2
206 Rice Straw FTB 3540 A2
171 Ridesharing FTB 3540 A2
200 Salmon & Steelhead Trout Habitat Restoration FTB 3540 A2
180 Solar Energy FTB 3540 B C
179 Solar Pump FTB 3540 A2
210 Targeted Tax Area Sales or Use Tax FTB 3809 B
201 Technological Property Contribution FTB 3540 A2