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.

Regulations
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
Mail
Franchise Tax Board
Legal Division
PO Box 1720 MS A260
Rancho Cordova, CA 95714-1720
Last updated: 09/29/2025