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 Thirty-Day Notice Proposed Regulatory Text for Thirty-Day Notice Explanation of Draft Text June 18, 2024 Meeting Notice and Information Discussion Topics Summary of Interested Parties Meeting
Market-Based Rules– Personal Income Tax Sourcing 17951-5, 17951-8	October 8, 2020 Meeting Notice and Information Explanation of Draft Text Draft Text Summary of Interested Parties Meeting
Tax deferred exchanges 17951-7	August 21, 2024 Thirty-Day Notice Proposed Regulatory Text for Thirty-Day Notice December 20, 2022 Meeting Notice and Information Draft Text Explanation of Draft Text Summary of Third Interested Parties Meeting March 30, 2021 Meeting Notice and Information Approach to Regulations Summary of Second Interested Parties Meeting February 3, 2016 Meeting Notice and Information Handout Summary of Interested Parties Meeting
Domestic Pass-Through Entity Withholding 18662-0 through 18662-8	December 30, 2022 Thirty-Day Notice Proposed Amendments for Thirty-Day Notice June 8, 2021 Forty-Five-Day Notice Proposed Regulatory Text for Forty-Five-Day Notice June 25, 2020 Thirty-Day Notice Proposed Amendments for Thirty-Day Notice March 15, 2019 Ninety-Day Notice Discussion of Amendments Amended Proposed Regulation Draft Language September 8, 2017 Meeting Notice and Information Draft Language Explanation Document Diagrams Summary of Second Interested Parties Meeting December 12, 2014 Meeting Notice and Information Tiered Structure Handout Summary of Interested Parties Meeting

Contact us

To get general information or to make comments, contact us at:

Phone: 916-845-7855
Weekdays, 8 AM to 4 PM
Email: 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

Active regulation projectsRegulatory activity

Draft regulations

Exempt Organizations23701, 23772, and 23775-23778

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

Tax deferred exchanges 17951-7

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

Contact us