{
  "@type": "dcat:Dataset",
  "accessLevel": "public",
  "contactPoint": {
    "@type": "vcard:Contact",
    "fn": "FTB Open Data",
    "hasEmail": "mailto:ftbopendata@ftb.ca.gov"
  },
  "description": "This dataset contains corporate tax statistics for C and S corporations based on corporate tax returns.",
  "distribution": [
    {
      "@type": "dcat:Distribution",
      "describedBy": "https://data.ca.gov/api/action/datastore_search?resource_id=daef22b8-47df-49a4-a217-d469827ad348&limit=0",
      "describedByType": "application/json",
      "description": "This dataset contains corporate tax statistics for C and S corporations based on corporate tax returns.",
      "downloadURL": "https://data.ca.gov/dataset/835a93f5-2385-45de-a1f6-e14d10daf6df/resource/daef22b8-47df-49a4-a217-d469827ad348/download/2023_c-7a_and_c-7b__corporation_tax_credits_allowed_by_corporation_type.csv",
      "format": "CSV",
      "mediaType": "text/csv",
      "title": "C-7A And C-7B, Corporation Tax Credits Allowed By Corporation Type"
    },
    {
      "@type": "dcat:Distribution",
      "description": "This dataset contains corporate tax statistics for C and S corporations based on corporate tax returns.",
      "downloadURL": "https://data.ca.gov/dataset/835a93f5-2385-45de-a1f6-e14d10daf6df/resource/7168e9a8-728f-4faa-84ad-a7e6d6760d1c/download/c-7a_and_c-7b_credits_allowed_by_corporation_type_data_dictionary.pdf",
      "format": "PDF",
      "mediaType": "application/pdf",
      "title": "Data Dictionary C-7A and C-7B"
    }
  ],
  "identifier": "835a93f5-2385-45de-a1f6-e14d10daf6df",
  "issued": "2019-10-30",
  "keyword": [
    "California Corporation Tax",
    "FTB",
    "california-franchise-tax-board",
    "corp",
    "tax credits"
  ],
  "license": "http://www.opendefinition.org/licenses/cc-by",
  "modified": "2024-04-25",
  "publisher": {
    "@type": "org:Organization",
    "name": "California Franchise Tax Board"
  },
  "theme": [
    "Economy and Demographics"
  ],
  "title": "C-7A And C-7B, Corporation Tax Credits Allowed By Corporation Type"
}