Acronyms and codes for credits claimed on Form 109, Schedule B

Credits claimed in Schedule B of Form 109 are identified by credit acronyms and codes. Refer to the following table for acronyms and codes. These codes are used in the
CA109
screen in the CA Losses, Taxes, and Credits section, in the
Tax credits
field.
Credit Name
Credit Acronym
Code
*Los Angeles Revitalization Zone Hiring & Sales or Use Tax
LARZ HRE / USE
159
*Low-Emission Vehicles
LOW-EMS VHCL
160
Prison Inmate Labor
INMATE LABOR
162
*Ridesharing
R/S CO
171
Low-Income Housing
LOW-INC HOUS
172
*Recycling Equipment
RCYCL EQUIP
174
*Agricultural Products
AGRI PRODUCT
175
Enterprise Zone Hiring & Sales and Use Tax
E/Z HIRE / USE
176
*Water Conservation
WATRCSRV CO
178
*Solar Pump
SLR PUMP CO
179
*Solar Energy
SLR NRG CO
180
*Commercial Solar Energy
COM SLR NRG
181
*Energy Conservation
NRG CSRV CO
182
Research
RESEARCH
183
*Political Contributions
POLTCL CTB
184
*Orphan Drug
ORPHN DRG CO
185
*Residential Rental & Farms Sales
RES RNT / FARM
186
Other State Tax
OTHER STATE
187
Prior Year Alternative Minimum Tax
PRIOR YR AMT
188
*Employer Child Care Program
CHLDCARE PRG
189
*Employer Child Care Contribution
CHLDCARE CTB
190
*Employer Ridesharing: Large Employer Program
R/S LG EMPLR
191
*Employer Ridesharing: Small Employer Program
R/S SM EMPLR
192
*Employer Ridesharing: Employer Subsidized Public Transit Passes
R/S TRANSIT
193
*Employee Ridesharing
RS Empl VN
194
*Commercial Solar Electric System
COMSLR EL CO
196
Local Agency Military Base Recovery Area (LAMBRA) Hiring & Sales and Use Tax
LAMBRA HR / US
198
*Manufacturers' Investment
MFG INVSTMNT
199
*Salmon & Steelhead Trout Habitat Restoration
SALMON / TROUT
200
Enhanced Oil Recovery
ENHNC OILREC
203
Donated Agricultural Products Transportation
DONATE AGTRN
204
Disabled Access
DSABL ACCESS
205
*Rice Straw
RICE STRAW
206
*Farmworker Housing - Construction
F/W HS CONST
207
Community Development Financial Institution Deposits
CDFI DEPOSIT
209
TTA Hiring and Sales & Use Tax
TTA HIR / SALES
210
Manufacturer's Enhancement Area Hiring
MEA Hiring
211
National Heritage Preservation
NAT HERITAGE PRES
213
*Joint Strike Fighter Wages
JSFWAGE
215
*Joint Strike Fighter Property Costs
JSFPROPERTY
216
*Solar Energy System
SOLAR ENERGY
217
New Jobs Credit
NEW JOBS
220
California Motion Picture and Television Production
MOT PIC/TV PROD
223
Donated Fresh Fruits or Vegetables
DONATED FRUIT VEG
224
*These are repealed credits and may be used only in particular circumstances. Refer to California Form 109 instructions.
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