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Table of Contents--Regulation Sections 17053.36-1 through 17053.36-9
Section 17053.36-1. The Joint Strike Fighter (JSF) Wage Credit.
(a) In General
(b) Joint Strike Fighter Property Credit
(c) Cross References
(d) General References
Section 17053.36-2. Definitions.
(a) Joint Strike Fighter
(b) Initial Contract or Initial Subcontract
(c) Joint Strike Fighter Program
(d) Manufactured
(e) Product For Ultimate Use in a Joint Strike Fighter
Section 17053.36-3. Qualified Taxpayer.
(a) Regulation 17053.37-3 Shall Apply
Section 17053.36-4. Qualified Wages.
(a) In General
(b) Amount of Qualified Wages
Section 17053.36-5. Qualified Employee.
(a) In General
(b) Limitation
(1) Computation
(c) Services Directly Related
Section 17053.36-6. JSF Contract Bidding.
(a) In General
(b) Bid
(c) JSF Wage Credit Reflected Within Bid
(d) JSF Wage Credit Allowable
(e) Pass-Through Entities
(f) Copies Provided to Franchise Tax Board
Section 17053.36-7. JSF Wage Credit Carryforwards.
(a) In General
(b) Carryforwards for Pass-Through Entities
(c) Carryforwards Permitted After Sunset
Section 17053.36-8. Recordkeeping Requirements.
(a) In General
(b) Books and Records
Section 17053.36-9. Miscellaneous Provisions.
(a) Effective Dates of the JSF Wage Credit
(b) Enterprise Zone Hiring Credit