Summary
Credit per net new employee hired from a targeted group (economically disadvantaged, disabled, or long-term unemployed) and employed by a business in a designated California Enterprise Zone. Tiered credit amounts based on hours worked and wage levels.
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)
- zone_typeHiring must occur within a designated California Enterprise Zone
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- enterprise_zone — · California Designated Enterprise Zones
Tags (0)
None.
Tax bases
- corporate_income_taxprimary
Source
FTB Form 3805Z (Enterprise Zone Hiring Credit)
Last verified: 2026-04-15
Note: Code 176 also applies to the repealed Enterprise Zone Sales/Use Tax Credit (FTB 3805Z). Context (Schedule P section, program year) disambiguates. EZ Hiring is current (Schedule P Section B/C); EZ Sales/Use was repealed.