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CA

California Competes Tax Credit – Food Service Businesses

California Competes Tax Credit provides negotiated income tax credits to California restaurant and food service businesses that commit to job creation and capital investment. Over $922 million available in FY 2025-26.

About this program

Visit the program website for full details.

Eligibility

Restaurant and food service businesses of any size in California that commit to creating or retaining full-time jobs and making capital investments.

Requirements

  • Must be located or plan to locate in California
  • Must commit to measurable job creation or retention
  • Must apply during one of three annual open windows