CREDIT CHART Credit Name …

CREDIT CHART
Credit Name                                                 Code      Description
Child Adoption ­ Worksheet on page 15                        197      50% of qualified costs in the year an adoption is ordered
Child and Dependent Care Expenses ­ FTB 3506                None      Similar to the federal credit except that the California credit amount is based on a
  See the instructions on page 63                                     specified percentage of the federal credit and is refundable
Community Development Financial Institution                  209      20% of each qualified deposit made to a community development financial institution
  Deposits ­ Certification Required                                   Obtain certification from: California Organized Investment Network (COIN), Department of Insurance,
                                                                      300 Capitol Mall, Suite 1600, Sacramento CA 95814, or go to www.insurance.ca.gov
Dependent Parent ­ See page 15                               173      Must use married filing separately status and have a dependent parent
Disabled Access for Eligible Small Businesses ­              205      Similar to the federal credit but limited to $125 based on 50% of qualified expenditures
  FTB 3548                                                            that do not exceed $250
Donated Agricultural Products Transportation ­               204      50% of the costs paid or incurred for the transportation of agricultural products donated
  FTB 3547                                                            to nonprofit charitable organizations
Employer Child Care Contribution ­ FTB 3501                  190      Employer: 30% of contributions to a qualified plan
Employer Child Care Program ­ FTB 3501                       189      Employer: 30% of cost for establishing a child care program or constructing a child care facility
Enhanced Oil Recovery ­ FTB 3546                             203      One third of the similar federal credit and limited to qualified enhanced oil recovery projects located
                                                                      within California.
Enterprise Zone Employee ­ FTB 3553                          169      5% of wages from work in an enterprise zone
Enterprise Zone Hiring & Sales                               176      Business incentives for enterprise zone businesses
  or Use Tax ­ FTB 3805Z
Environmental Tax ­ FTB 3511                                 218      Five cents ($.05) for each gallon of ultra low sulfur diesel fuel produced during the taxable year by a
                                                                      small refiner at any facility located in this state
Farmworker Housing ­ Certification required                  207      50% of new construction or rehabilitation costs for farmworker housing
                                                                      Obtain certification from: Farmworker Housing Assistance Program, California Tax Credit Allocation
                                                                      Committee, 915 Capitol Mall, Room 485, Sacramento CA 95814, or go to www.treasurer.ca.gov
Joint Custody Head of Household ­                            170      30% of tax up to $363 for taxpayers who are single or married filing separately, who have a
  Worksheet on page 15                                                child and meet the support test
Joint Strike Fighter Wages ­ FTB 3534                        215      EXPIRED ­ form available for carryover and recapture only
Joint Strike Fighter Property Costs ­ FTB 3534               216      EXPIRED ­ form available for carryover and recapture only
Local Agency Military Base Recovery Area                     198      Business incentives for LAMBRAs
  (LAMBRA) Hiring & Sales or Use Tax ­ FTB 3807
Low-Income Housing ­ FTB 3521                                172      Similar to the federal credit but limited to low-income housing in California
Manufacturing Enhancement Area (MEA)                         211      Percentage of qualified wages paid to qualified disadvantaged individuals
  Hiring ­ FTB 3808
Natural Heritage Preservation ­ FTB 3503                     213      55% of the fair market value of any qualified contribution of property donated to the state, any local
                                                                      government, or any nonprofit organization designated by a local government
Nonrefundable Renter's ­ See page 57                        None      For California residents who paid rent for their principal residence for at least 6 months in 2006 and
                                                                      whose AGI does not exceed a certain limit
Other State Tax ­ Schedule S                                 187      Net income tax paid to another state or a U.S. possession on income also taxed by California
Prior Year Alternative Minimum Tax ­ FTB 3510                188      Must have paid alternative minimum tax in a prior year and have no alternative minimum tax liability
                                                                      in 2006
Prison Inmate Labor ­ FTB 3507                               162      10% of wages paid to prison inmates
Research ­ FTB 3523                                          183      Similar to the federal credit but limited to costs for research activities in California
Rice Straw ­ Certification required                          206      $15 per ton of purchased rice straw grown in California
                                                                      Obtain certification from: Rice Straw Tax Credit Program, Department of Food and Agriculture,
                                                                      1220 N Street, Room 140, Sacramento, CA 95814, or go to www.cdfa.ca.gov
Senior Head of Household ­                                   163      2% of taxable income up to $1,111 for seniors who qualified for head of household in 2004 or 2005
  Worksheet on page 15                                                and whose qualifying individual died during 2004 or 2005
Solar or Wind Energy System ­ FTB 3508                       217      EXPIRED ­ form available for carryover and recapture only
Targeted Tax Area (TTA) Hiring & Sales or                    210      Business incentives for TTA businesses
  Use Tax ­ FTB 3809
Teacher Retention ­ FTB 3505                                 212        Credentialed teachers may be able to claim a credit of up to $1,500 (per individual) based on years
                                                                        of service and the limitation based on income. This credit is suspended for taxable years 2004, 2005,
                                                                        and 2006.
Repealed Credits:      The expiration dates for these credits have passed. However, these credits had carryover provisions. You may claim these credits only if there is a
                       carryover available from prior years. If you are not required to complete Schedule P (540), get form FTB 3540, Credit Carryover Summary, to figure
                       your credit carryover to future years. See "Where To Get Income Tax Forms and Publications" on page 66.
Agricultural Products                             175     Los Angeles Revitalization Zone (LARZ)                     Residential Rental & Farm Sales                     186
Commercial Solar Electric System                  196       Hiring & Sales or Use Tax                       159      Ridesharing                                         171
Commercial Solar Energy                           181     Low-Emission Vehicles                             160      Salmon & Steelhead Trout Habitat
Employee Ridesharing                              194     Manufacturers' Investment                         199        Restoration                                       200
Employer Ridesharing:     Large employer          191     Orphan Drug                                       185      Solar Energy                                        180
                          Small employer          192     Political Contributions                           184      Solar Pump                                          179
                          Transit passes          193     Recycling Equipment                               174      Water Conservation                                  178
Energy Conservation                               182                                                                Young Infant                                        161




Page 58      Personal Income Tax Booklet 2006 (REV 02-07)