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California R&D Tax Credit

Offers California innovation tax credits helping small businesses upgrade labs and prototyping capacity.

California Franchise Tax BoardCaliforniaTax credit

California R&D Tax Credit (FTB Form 3523) is a California tax credit claimed through the Franchise Tax Board, not a discretionary grant. It rewards qualified research activities performed in California by taxpayers with California QREs and is built around the federal research credit framework with state-specific rules.

The modeled credit value in the record runs from $1,000 to $50 million, with a…

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 11 May 2026Source: www.ftb.ca.gov