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.
A business or person submitting a comment regarding a proposed action has the right to request a copy of the final statement of reasons. Refer to the Final Regulations webpage to view the final statement of reasons for recently completed projects.
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.
Topic and regulations | IPM dates and documents |
---|---|
Exempt Organizations23701, 23772, and 23775-23778 |
July 3, 2025 June 18, 2024 |
Market-Based Rules– Personal Income Tax Sourcing 17951-5, 17951-8 |
October 8, 2020 |
Tax deferred exchanges 17951-7 |
August 21, 2024 December 20, 2022
March 30, 2021 February 3, 2016 |
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 |
Contact us
To get general information or to make comments, contact us at:
- Phone
- 916-845-7855
Weekdays, 8 AM to 4 PM
- FTBRegulations@ftb.ca.gov
- Franchise Tax Board
Legal Division
PO Box 1720 MS A260
Rancho Cordova, CA 95714-1720