Summary
Credit against CA environmental fees. Applies to businesses subject to CA environmental-fee statutes. Specific calculation and qualification criteria per FTB Form 3511.
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
FTB Form 3511 (Environmental Tax Credit)
Last verified: 2026-04-15
May be alternative to a regular tax credit; verify eligibility through environmental-fee nexus at claim time.