CAtax_creditflat_per_job

California Prison Inmate Labor Tax Credit

PRISON-LABOR · California

Summary

Credit for hiring individuals released from CA state prison or county jail who participate in qualifying work programs. Dollar amount per eligible employee hired.

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)

employee_classEmployees must be individuals recently released from California state prison or county jail

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

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 3507 (Prison Inmate Labor)

Last verified: 2026-04-15