Acronyms and codes for credits claimed on Form 109, Schedule B
Credits claimed in Schedule B of Form 109 are identified by credit acronyms and codes. Refer to the following table for acronyms and codes. These codes are used in the
CA109
screen in the CA Losses, Taxes, and Credits section, in the Tax credits
field. Credit Name | Credit Acronym | Code |
|---|---|---|
*Los Angeles Revitalization Zone Hiring & Sales or Use Tax | LARZ HRE / USE | 159 |
*Low-Emission Vehicles | LOW-EMS VHCL | 160 |
Prison Inmate Labor | INMATE LABOR | 162 |
*Ridesharing | R/S CO | 171 |
Low-Income Housing | LOW-INC HOUS | 172 |
*Recycling Equipment | RCYCL EQUIP | 174 |
*Agricultural Products | AGRI PRODUCT | 175 |
Enterprise Zone Hiring & Sales and Use Tax | E/Z HIRE / USE | 176 |
*Water Conservation | WATRCSRV CO | 178 |
*Solar Pump | SLR PUMP CO | 179 |
*Solar Energy | SLR NRG CO | 180 |
*Commercial Solar Energy | COM SLR NRG | 181 |
*Energy Conservation | NRG CSRV CO | 182 |
Research | RESEARCH | 183 |
*Political Contributions | POLTCL CTB | 184 |
*Orphan Drug | ORPHN DRG CO | 185 |
*Residential Rental & Farms Sales | RES RNT / FARM | 186 |
Other State Tax | OTHER STATE | 187 |
Prior Year Alternative Minimum Tax | PRIOR YR AMT | 188 |
*Employer Child Care Program | CHLDCARE PRG | 189 |
*Employer Child Care Contribution | CHLDCARE CTB | 190 |
*Employer Ridesharing: Large Employer Program | R/S LG EMPLR | 191 |
*Employer Ridesharing: Small Employer Program | R/S SM EMPLR | 192 |
*Employer Ridesharing: Employer Subsidized Public Transit Passes | R/S TRANSIT | 193 |
*Employee Ridesharing | RS Empl VN | 194 |
*Commercial Solar Electric System | COMSLR EL CO | 196 |
Local Agency Military Base Recovery Area (LAMBRA) Hiring & Sales and Use Tax | LAMBRA HR / US | 198 |
*Manufacturers' Investment | MFG INVSTMNT | 199 |
*Salmon & Steelhead Trout Habitat Restoration | SALMON / TROUT | 200 |
Enhanced Oil Recovery | ENHNC OILREC | 203 |
Donated Agricultural Products Transportation | DONATE AGTRN | 204 |
Disabled Access | DSABL ACCESS | 205 |
*Rice Straw | RICE STRAW | 206 |
*Farmworker Housing - Construction | F/W HS CONST | 207 |
Community Development Financial Institution Deposits | CDFI DEPOSIT | 209 |
TTA Hiring and Sales & Use Tax | TTA HIR / SALES | 210 |
Manufacturer's Enhancement Area Hiring | MEA Hiring | 211 |
National Heritage Preservation | NAT HERITAGE PRES | 213 |
*Joint Strike Fighter Wages | JSFWAGE | 215 |
*Joint Strike Fighter Property Costs | JSFPROPERTY | 216 |
*Solar Energy System | SOLAR ENERGY | 217 |
New Jobs Credit | NEW JOBS | 220 |
California Motion Picture and Television Production | MOT PIC/TV PROD | 223 |
Donated Fresh Fruits or Vegetables | DONATED FRUIT VEG | 224 |
*These are repealed credits and may be used only in particular circumstances. Refer to California Form 109 instructions.
