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FTB
New Employment Credit Reservation
Employer Information
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Employer Qualification:
Only an employer who is a qualified taxpayer may receive a tentative credit reservation for a qualified full-time employee. The following is the employer qualification assessment.
Help for employer qualification.
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Entity Type
Select one
Individual
Estate
Trust
C Corporation
S Corporation
General Partnership
Limited Partnership
Limited Liability Partnership
Limited Liability Company Treated as a Partnership
Limited Liability Company Treated as a Corporation
Exempt Organization with Unrelated Business Income
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Select the trade or business in which you are engaged:
Semiconductor manufacturing, or research and development, that has applied, or intends to apply, for funding under the federal Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022. (NAICS Code category 3344)
Electric airplane manufacturing that has received a sales and use tax exclusion as an electric vertical takeoff and landing (eVTOL) manufacturer (NAICS Code category 3364)
Lithium production as defined under the California Lithium Extraction Tax Law (NAICS Codes 212390 or 325180)
Lithium battery manufacturing (NAICS Code 335910) as at least 50% of your primary business
All other business types
Continue
Date:
5/9/2025
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