California Educational Facilities Authority

College Access Tax Credit Fund

Designed to provide a tax credit to taxpayers and business who contribute for the benefit of higher education students

photo of a 1040 form

Contact Information

For assistance with tax questions, please contact the California Franchise Tax Board (FTB) through FTB’s website or call 800-852-5711.

For assistance with the application or payment of contributions, please contact the California Educational Facilities Authority at (916) 654-5711.

Did You Know?

Governor Gavin Newsom signed AB 1400 in September 2023, which will provide financial support to California Community College students who transfer to a partnered Historically Black Colleges and University and intend to return to the State of California following their studies.

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The College Access Tax Credit Fund (Fund) provides a 50% tax credit to taxpayers and businesses who would like to make a contribution to support California Community College transfer students attending partnered Historically Black Colleges and Universities, and who intend to return to California following the completion of their studies. The tax credit can be used to offset or reduce taxes.

The California Educational Facilities Authority is required to allocate and certify up to $500 million in College Access Tax Credits for the years 2017 through 2027.

For Tax Credit Seekers

Please note: Due to our office hybrid work schedule, the processing of applications may be delayed. Specifically, delays may occur for the mailing of Notices of Allocation Reservation and Contribution Submittal Forms. Please be assured that your business is important to us and that we will strive to process your applications in a timely manner.

Application period is open until January 2, 2025, 5 p.m.

Online Payment

  • ACH Online Payment – Pay Contribution using Personal Checking/Saving Accounts or Corporate Bank Account via online payment service

    Please note – Use of online payment service is only available after CEFA confirms tax credits availability and a Notice of Allocation Reservation is sent to the taxpayer within 10 days from CEFA’s receipt of the Application.

Tax Credits Allocated

2023 Taxable Year


2022 Taxable Year


2021 Taxable Year


2020 Taxable Year


2019 Taxable Year


2018 Taxable Year


2017 Taxable Year


2016 Taxable Year


2015 Taxable Year


2014 Taxable Year


Application Period

The application period for the 2024 taxable year is open.

The amount of the tax credit based on the percentage of the contribution, will be 50%.