CA AB2900

Amends Sections 17059.2 and 23689 of the Revenue and Taxation Code to expand transparency requirements for the California Competes Tax Credit program.

Requires GO-Biz to post on its website the primary location (by city or county) where each taxpayer commits to creating jobs or making investments.

Requires GO-Biz to publicly identify which tax credit awards were prioritized for high unemployment or poverty areas and which awards count toward the 25 percent small business allocation requirement.

Maintains existing credit eligibility for taxable years 2014-2025, with aggregate annual allocations ranging from $30 million (2013-14) to $200 million (2015-18 and beyond), plus potential $25 million annual increases.

Repeals the credit provisions on December 1, 2025, unless the repeal date is extended by future legislation.