Credit Table

Code Current Credits Form Offset Tax in Section 233 California Competes Tax FTB 3531 B2 223 California Motion Picture and Television Production FTB 3541 A2 247 Cannabis Equity Tax FTB 3821 A2 197 Child Adoption* Worksheet B2 232 Child and Dependent Care Expenses FTB 3506 A1 235 College Access Tax FTB 3592 B2 173 Dependent Parent* Worksheet B1 205 Disabled Access for Eligible Small Businesses FTB 3548 A2 204 Donated Agricultural Products Transportation FTB 3547 A2 246 High-Road Cannabis Tax FTB 3820 A2 244 Homeless Hiring Tax FTB 3831 A2 170 Joint Custody Head of Household* Worksheet B1 172 Low-Income Housing FTB 3521 B2 213 Natural Heritage Preservation FTB 3503 B2 237 New California Motion Picture and Television Production FTB 3541 A2 238 New Donated Fresh Fruits or Vegetables FTB 3814 A2 234 New Employment FTB 3554 A2 None Nonrefundable Renter’s* Worksheet B1 187 Other State Tax Sch. S B3 242 Pass-Through Entity Elective Tax FTB 3804-CR B4 188 Prior Year Alternative Minimum Tax FTB 3510 A2 162 Prison Inmate Labor FTB 3507 A1 239 Program 3.0 California Motion Picture and Television Production FTB 3541 B2 183 Research FTB 3523 B2 163 Senior Head of Household* Worksheet B1 245 Soundstage Filming Tax FTB 3541 B2 243 State Historic Rehabilitation Tax FTB 3835 B2

*See the instructions for Form 540.

Code Repealed Credits with Carryover Provisions Form Offset Tax in Section 175 Agricultural Products FTB 3540 A2 196 Commercial Solar Electric System FTB 3540 B2 181 Commercial Solar Energy FTB 3540 B2 C 224 Donated Fresh Fruits or Vegetables FTB 3540 A2 194 Employee Ridesharing FTB 3540 A2 190 Employer Child Care Contribution FTB 3540 A2 189 Employer Child Care 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 203 Enhanced Oil Recovery FTB 3540 A2 176 Enterprise Zone Hiring FTB 3805Z B2 176 Enterprise Zone Sales or Use Tax FTB 3805Z B2 218 Environmental Tax FTB 3540 A2 207 Farmworker Housing FTB 3540 A2 198 Local Agency Military Base Recovery Area Hiring FTB 3807 A2 198 Local Agency Military Base Recovery Area Sales or Use Tax FTB 3807 A2 160 Low-Emission Vehicles FTB 3540 A2 240 Main Street Small Business Tax FTB 3540 A2 241 Main Street Small Business Tax II FTB 3540 A2 211 Manufacturing Enhancement Area Hiring FTB 3808 A2 185 Orphan Drug FTB 3540 B2 184 Political Contributions FTB 3540 A2 174 Recycling Equipment FTB 3540 A2 186 Residential Rental & Farm Sales FTB 3540 A2 171 Ridesharing FTB 3540 A2 200 Salmon & Steelhead Trout Habitat Restoration FTB 3540 A2 180 Solar Energy FTB 3540 B2 C 179 Solar Pump FTB 3540 A2 210 Targeted Tax Area Hiring FTB 3809 B2 210 Targeted Tax Area Sales or Use Tax FTB 3809 B2 178 Water Conservation FTB 3540 A2 161 Young Infant FTB 3540 A2