California FTB Update: EBL, ETPTC, 15-Day, EPCRS
This California FTB update rounds up what business owners should flag from the Franchise Tax Board’s November 2026 Tax News and the IRS releases it co-publishes. California’s 2026 excess business loss limits are now set. California’s new Eligible Transmission Project Tax Credit (ETPTC) is in effect for 2026 tax years. The year-end 15-day rule can…