Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12–31–54)›Subchapter 2. Imposition of Tax›Article 1. Joint Strike Fighter Wage Credit
§ 17053.36-0. Table of Contents.
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
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
Credits
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17053.36, Revenue and Taxation Code.
History
- New article 1 (sections 17053.36-0--17053.37-11) and section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4).
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