Active regulation projectsRegulatory activity

In order to adopt or amend a regulation, the Franchise Tax Board must participate in the state's regulatory process under the Administrative Procedure Act.

The process involves:

  • Getting authorization to proceed from the three-member Franchise Tax Board.
  • Holding interested parties meetings (IPM) and formal regulatory hearings.
  • Drafting the language.
  • Getting input from the public.
  • Working with the Office of Administrative Law for final approval and filing.

Draft regulations

These are the proposed regulations that are currently in the regulatory process. The list is updated when there is new regulatory activity.

Visit Meetings for more information.

Regulations
Topic and regulations IPM dates and documents

Market-Based Rules– Personal Income Tax Sourcing 17951-5, 17951-8

October 8, 2020

Tax deferred exchanges 17951-7, 25137(e)

December 20, 2022

March 30, 2021

February 3, 2016

Other State Tax Credit 18001-1

March 31, 2023

July 30, 2020

August 7, 2019

Domestic Pass-Through Entity Withholding 18662-0 through 18662-8

December 30, 2022

June 8, 2021

June 25, 2020

March 15, 2019

September 8, 2017

December 12, 2014

Market-Based Rules for Sales Other Than Sales of Tangible Personal Property 25136-2

June 04, 2021

July 21, 2020

July 19, 2019

May 18, 2018

June 16, 2017

January 20, 2017

Alternative Apportionment Method Petition Procedures 25137

January 20, 2023

December 29, 2020

August 11, 2020

December 4, 2019

November 26, 2018

June 30, 2017

Contact us

To get general information or to make comments, contact the Regulations Coordinator Jay Gottman.

Phone
(916) 845-6080
Weekdays, 8 AM to 4 PM
FTBRegulations@ftb.ca.gov
Mail
Franchise Tax Board
Legal Division
PO Box 1720 MS A260
Rancho Cordova, CA 95714-1720