CAtax_creditpct_of_investment

New Advanced Strategic Aircraft Tax Credit

ADVANCED-AIRCRAFT · California

Summary

Credit for qualified research, development, testing, and support activities related to advanced strategic aircraft in California. Narrow industry application (aerospace/defense).

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Tax bases

corporate_income_taxprimary

Source

https://www.ftb.ca.gov/forms/credit-table.html

Schedule P, Section A2 (form-specific mechanics in FTB guidance)

Last verified: 2026-04-15

No dedicated FTB form published; mechanics claimed via Schedule P, Section A2.