California Research Credit

activeCaliforniastatetax creditR&D & manufacturing

Value15% of qualified CA research expenses over base (plus 24% of basic research payments for corporations); nonrefundable with indefinite carryforward

DeadlinesNone — claimed on the CA return via Form FTB 3523

RequirementsQualified research conducted in California meeting the federal 4-part test as modified by CA; claim on FTB Form 3523

Caveats$5M annual business-credit usage cap for tax years beginning 2024-2026 (irrevocable refundable-election workaround spreads disallowed credits over 5 yrs); CA R&E deduction rules differ from federal 174A — confirm state treatment

Official sourcehttps://www.ftb.ca.gov/forms/2025/2025-3523-instructions.html

Last verified2026-08-23

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