CAtax_creditflat_per_job

Local Agency Military Base Recovery Area (LAMBRA) Hiring Credit

LAMBRA-HIRING · California

Summary

Credit for hiring qualified individuals from economically disadvantaged groups within a Local Agency Military Base Recovery Area. Helps support economic recovery in communities affected by military base closures.

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 Local Agency Military Base Recovery Area

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

military_zone — · Local Agency Military Base Recovery Areas (LAMBRA)

Tags (0)

None.

Tax bases

corporate_income_taxprimary

Source

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

FTB Form 3807 (LAMBRA Hiring)

Last verified: 2026-04-15