Chapter 3.5. Bank and Corporation Tax›Subchapter 3. Corporation Income Tax›Article 3. Tax Credits
§ 23636-0. 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 23636-1 through 23636-9
Section 23636-1. The Joint Strike Fighter (JSF) Wage Credit.
(a) In General
(b) Joint Strike Fighter Property Credit
(c) Cross References
(d) General References
Section 23636-2. 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 23636-3. Qualified Taxpayer.
(a) Regulation 23637-3 Shall Apply
Section 23636-4. Qualified Wages.
(a) In General
(b) Amount of Qualified Wages
Section 23636-5. Qualified Employee.
(a) In General
(b) Limitation
(1) Computation
(c) Services Directly Related
Section 23636-6. JSF Contract Bidding.
(a) In General
(b) Bid
(c) JSF Wage Credit Reflected Within the Bid
(d) JSF Wage Credit Allowable
(e) Pass-Through Entities
(f) Copies Provided to Franchise Tax Board
Section 23636-7. JSF Wage Credit Carryforwards.
(a) In General
(b) Carryforwards for Pass-Through Entities
(c) Carryforwards Permitted After Sunset
Section 23636-8. Recordkeeping Requirements.
(a) In General
(b) Books and Records
Section 23636-9. 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 23636, Revenue and Taxation Code.
History
New section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4). For prior history of article 2, see Register 97, No. 33.
Editorial correction amending History 1, repealing article 2 heading and relocating sections 23636-0 through 23637-11 to article 3 (Register 2004, No. 6).
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