CAtax_creditpct_of_investment

Disabled Access Tax Credit for Eligible Small Businesses

DISABLED-ACCESS · California

Summary

Credit for small businesses making improvements to increase accessibility for persons with disabilities. References federal IRC Section 44 definitions and limitations. Available to eligible small businesses only (employee and gross-income thresholds per Form 3548).

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: —

Tiers (1)

#	Name	Benefit	Min jobs	Min investment	Min wage	Max annual
1	Small Business (≤30 employees)	—	—	—	—	—

Hard requirements (1)

max_existing_employeesEligible only for small businesses with ≤30 employees at the start of the tax year

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (2)

federal_reference: irc_section_44
incorporates_federal_definitions: true

Tax bases

corporate_income_taxprimary

Source

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

FTB Form 3548 (Disabled Access Tax Credit)

Last verified: 2026-04-15

Incorporates federal IRC §44 Disabled Access Credit framework and thresholds.