California Competes Tax Credit
Negotiated award through competitive application cycles.
Negotiated award through competitive application cycles.
Fit 2/3Difficulty 3/3Not refundable
California
3 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search California
3 programs0 refundableEasiest: California Research CreditTop: Equipment, Investment, Jobs
Programs
California Research Credit
Regular method: 15% of qualified expenses above the base, plus a corporate basic-research...
Regular method: 15% of qualified expenses above the base, plus a corporate basic-research component.
Fit 2/3Difficulty 2/3Not refundable
New Employment Credit
35% of qualified wages within the statutory wage band, multiplied by the applicable...
35% of qualified wages within the statutory wage band, multiplied by the applicable net-employment-growth percentage.
Fit 1/3Difficulty 3/3Not refundable