California Research and Development Credit (Form FTB 3523)
California's research and development credit, claimed on Form FTB 3523, reduces California income or franchise tax for businesses that increase research spending. Offered by California Franchise Tax Board.
Key Facts
- Funder
- California Franchise Tax Board
- Award amount
- Not specified by funder
- Deadline
- Rolling / not specified
- Geography
- California
- Status
- Open
About This Grant
California's research and development credit, claimed on Form FTB 3523, reduces California income or franchise tax for businesses that increase research spending. The regular credit is 15% of qualified research expenses above a base amount, and corporations can add 24% of basic research payments; from 2025 taxpayers can elect an alternative simplified credit of 3% of research expenses above half the prior three-year average. The credit is nonrefundable. For taxable years 2024 through 2026,...
Full requirements and application instructions: official listing.
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