CAtax_creditpct_of_investment

Donated Agricultural Products Transportation Credit

AG-TRANSPORT · California

Summary

Credit for the cost of transportation of qualifying agricultural products donated to food banks and emergency food assistance organizations. Percentage of qualifying transportation costs.

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 (1)

industry_keywordTaxpayer must be a California agricultural producer donating farm products

Preference / tiering rules (0)

None.

NAICS industries (1)

11 Agriculture, Forestry, Fishing and Hunting

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Tax bases

corporate_income_taxprimary

Source

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

FTB Form 3547 (Donated Agricultural Products Transportation)

Last verified: 2026-04-15