Chapter 3.5 - TAX CREDITS

Section 23604 - Credit
Section 23608 - Taxpayer who transports donated agricultural product
Section 23608.2 - [Repealed]
Section 23608.3 - [Repealed]
Section 23609 - Credit for amount determined in accordance with IRC Section 41
Section 23610 - [Repealed]
Section 23610.4 - Legislative intent regarding state low-income housing tax credit
Section 23610.5 - State-low income housing tax credit
Section 23612.2 - [Repealed]
Section 23617 - [Repealed]
Section 23617.5 - [Repealed]
Section 23621 - Credit for wages paid to employee certified by Employment Development Department
Section 23622.7 - [Repealed]
Section 23622.8 - [Repealed]
Section 23623 - [Repealed]
Section 23624 - Credit for wages paid to prisoner employed in joint venture program
Section 23626 - [Effective until 12/1/2029] Credit for hiring of qualified full-time employee and paying qualified wages attributable to work performed in designated census tract or economic development area
Section 23627.1 - [Effective until 12/1/2025] Recipient of tentative credit reservation not required to claim credit on original return
Section 23628 - [Effective until 12/1/2026] Small business hiring credit
Section 23629 - [Effective until 12/1/2027] Amount of credit against the "tax"
Section 23630 - Credit for contributions to state, local government, or designated nonprofit corporation
Section 23633 - [Repealed]
Section 23634 - [Repealed]
Section 23636 - [Effective until 12/1/2031] Credit for qualified wages paid to qualified full-time employees
Section 23637 - [Repealed]
Section 23642 - Credit for eligible access expenditures
Section 23645 - [Repealed]
Section 23646 - [Repealed]
Section 23649 - [Repealed]
Section 23657 - [Repealed]
Section 23662 - [Repealed]
Section 23663 - Assignment of credit
Section 23664 - [Effective until 12/1/2028] Credit against the "tax" for qualified taxpayers
Section 23682 - [Effective until 12/1/2028] Cannabis Equity Tax Credit
Section 23684 - [Repealed]
Section 23685 - Credit for qualified expenditures for production of qualified motion picture
Section 23686 - [Repealed]
Section 23687 - [Effective until 12/1/2028] Credit for contributions to College Access Tax Credit Fund
Section 23688 - [Repealed]
Section 23688.5 - Credit for donations to food bank
Section 23689 - [Effective until 12/1/2030] Credit determined by California Competes Tax Credit Committee
Section 23691 - [Effective until 12/1/2027] Credit for rehabilitation of certified historic structure
Section 23695 - Tax credit for qualified motion pictures
Section 23698 - Credit for production of qualified motion pictures
Section 23698.1 - Credit for production of a qualified motion picture in California