The HRCTC is a California income tax credit that incentivizes cannabis retailers to provide full-time employment in their communities. Licensed dispensaries are eligible to recover 25% of qualified employee costs (including wages and benefits). Each eligible employee can generate an income tax credit worth $10,000 to $25,000 up to a maximum combined total of $250,000.
Start your free evaluation nowTo qualify for the High-Road Cannabis Tax Credit, your business must:
Our tax credit experts work closely with your team to ensure your business is awarded a tax credit during the application process. We build a High-Road Cannabis Tax Credit application that satisfies California’s requirements and prepare end-of-year compliance reporting to substantiate your credit eligibility.
At Omega, we work with small to mid-sized businesses to take the complexity out of tax credits. Our team understands the intricacies of corporate tax credit programs, but we also understand that what may be true for a multinational corporation may not apply to a smaller business. We can work with you to evaluate opportunities and provide “go” or “no go” feedback on the viability of different business incentives as they apply to your particular fact pattern.
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Get Started NowIn 2016, California voters approved Prop 64, which legalized the use and sale of recreational cannabis for adults. Prop 64 also levied robust taxes on commercial sales that put licensed cannabis dispensaries at a cost disadvantage compared to the illicit market. The substantial difference in overhead costs left room for grey and black markets to offer significantly lower prices, driving consumers away from safe and secure retailers and toward unregulated products.
The High Road Cannabis Tax Credit was created by California Senate Bill 1336 to help licensed cannabis dispensaries reduce their tax liabilities to overcome the cost difference between licensed and illicit markets and help bring consumers back to legally-compliant retailers. The HRCTC also incentivizes storefront dispensaries to offer full-time employment opportunities, adequate compensation, retirement benefits, and employer-sponsored healthcare plans. By encouraging the creation of better jobs at legal dispensaries, the HRCTC also aims to help stimulate the communities that are home to licensed cannabis retailers.
Founded in 2007, Omega Accounting Solutions is committed to helping small businesses thrive. Omega is not just a tax credit expert — we equip small business owners with big-business resources, empowering strategic decision-making through business intelligence, fractional accounting, and analytics. We fuel your growth with honest and insightful reports that help refine your business plan, boost efficiency, and maximize your tax credits. With significant returns in tax incentives secured for our clients, our experienced team has served a wide range of industries nationwide.