Summary
Credit for hiring qualified individuals from targeted groups in designated Targeted Tax Areas (economically distressed communities). Dollar amount per net new employee.
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 Targeted Tax Area
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- distressed — · California Targeted Tax Areas (TTAs)
Tags (0)
None.
Tax bases
- corporate_income_taxprimary
Source
FTB Form 3809 (TTA Hiring)
Last verified: 2026-04-15
Note: Code 210 also applies to the repealed Targeted Tax Area Sales/Use Tax Credit (FTB 3809). TTA Hiring is current (Schedule P Section B); TTA Sales/Use was repealed. Context disambiguates.