3 programs in the 2026 edition.
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Negotiated award through competitive application cycles
An expanding mill or wood manufacturer can compete for a negotiated income-tax credit based on jobs, investment and strategic value.
15% of qualified expenses above the base
Qualified California research by a wood-products manufacturer may produce a state credit.
35% of qualified wages within the statutory wage band
Qualifying hires in designated geographic areas can generate credits when reservations are timely.