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College access contributions credit?

What is this exactly??

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College access contributions credit?

The College Access Tax Credit (CATC) is a credit available to individuals and business entities that contribute to the CATC Fund. The California Educational Facilities Authority (CEFA) administers the fund.

https://www.ftb.ca.gov/individuals/College_Access_Tax_Credit.shtml

http://www.treasurer.ca.gov/cefa/catc/faq.pdf

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