Repealed Credits

The expiration dates for the credits listed below have passed. However, these credits had carryover provisions. You may claim these credits only if you have an unused carryover available from prior years. If you are not required to complete Schedule P (540), get form FTB 3540 to figure your credit carryover to future years. For Enterprise Zone (EZ), Local Agency Military Base Recovery Area (LAMBRA), Manufacturing Enhancement Area (MEA), or Targeted Tax Area (TTA) credit carryovers, get form FTB 3805Z, form FTB 3807, form FTB 3808, or form FTB 3809. See “ Where To Get Income Tax Forms and Publications .”

Agricultural Products: 175

Commercial Solar Electric System: 196

Commercial Solar Energy: 181

Donated Fresh Fruits or Vegetables: 224

Employee Ridesharing: 194

Employer Childcare Contribution: 190

Employer Childcare Program: 189

Employer Ridesharing: Large employer: 191 Small employer: 192 Transit passes: 193

Energy Conservation: 182

Enhanced Oil Recovery: 203

Enterprise Zone Hiring: 176

Enterprise Zone Sales or Use Tax: 176

Environmental Tax: 218

Farmworker Housing: 207

Local Agency Military Base Recovery Area Hiring: 198

Local Agency Military Base Recovery Area Sales or Use Tax: 198

Low-Emission Vehicles: 160

Main Street Small Business Tax: 240

Main Street Small Business Tax II: 241

Manufacturing Enhancement Area Hiring: 211

Orphan Drug: 185

Political Contributions: 184

Recycling Equipment: 174

Residential Rental & Farm Sales: 186

Ridesharing: 171

Salmon & Steelhead Trout Habitat Restoration: 200

Solar Energy: 180

Solar Pump: 179

Targeted Tax Area Hiring: 210

Targeted Tax Area Sales or Use Tax: 210

Water Conservation: 178

Young Infant: 161